The city of Augusta recently enacted an exemption on taxes applicable to energy used in the process of manufacturing goods. This exemption was a big bonus for Augusta manufacturers. It represents a promise to make the state of Georgia more competitive in manufacturing, which will hopefully increase corporate investments and decrease unemployment. Its impact on local sales tax coffers on the other hand, remains uncertain. This exemption, which does not apply to collections for Richmond County Board of Education or the new transportation sales tax, came with a built-in alternative for tax revenue. The option for local governments to levy a new excise tax on energy used in manufacturing to replace the lost revenue was built into the legislation that created this tax exemption.