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GA SB408
GA SB408State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date
summary
Introduced
01/15/2026
01/15/2026
In Committee
01/16/2026
01/16/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to state sales and use taxes, so as to advance the sunset date for the data center equipment sales and use tax exemption; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
AI Summary
This bill amends existing Georgia law concerning state sales and use taxes by advancing the "sunset date" for an exemption on the purchase of data center equipment. The sunset date is the date on which a law or provision will automatically expire unless it is renewed. Currently, this exemption is set to expire on January 1, 2032, but this bill changes that expiration date to January 1, 2027, meaning the tax exemption for data center equipment will end five years sooner. The bill also includes standard provisions for its effective date and the repeal of any conflicting laws.
Committee Categories
Budget and Finance
Sponsors (22)
Max Burns (R)*,
Gail Davenport (D)*,
Greg Dolezal (R)*,
Russ Goodman (R)*,
Sonya Halpern (D)*,
Ed Harbison (D)*,
Sally Harrell (D)*,
Jaha Howard (D)*,
Nabilah Islam Parkes (D)*,
Kim Jackson (D)*,
Harold Jones (D)*,
RaShaun Kemp (D)*,
Nikki Merritt (D)*,
Nan Orrock (D)*,
Elena Parent (D)*,
Sheikh Rahman (D)*,
Doc Rhett (D)*,
Ed Setzler (R)*,
Freddie Sims (D)*,
Blake Tillery (R)*,
Sam Watson (R)*,
Kenya Wicks (D)*,
Last Action
Senate Finance Committee (15:00:00 1/28/2026 MEZZ 1) (on 01/28/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/72283 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/239994 |
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