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GA SB410
GA SB410State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal
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 repeal the data center equipment sales and use tax exemption; to allow for the continued use of certificates of exemption issued prior to the date of repeal; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
AI Summary
This bill repeals the exemption from state sales and use taxes for equipment purchased by high-technology data centers and their customers, meaning that going forward, these purchases will be subject to sales and use taxes. However, any tax exemption certificates that were already issued before the bill becomes law will remain valid and will continue to be governed by the old rules, allowing those specific transactions to still be tax-exempt.
Committee Categories
Budget and Finance
Sponsors (16)
John Albers (R)*,
Jason Anavitarte (R)*,
Matt Brass (R)*,
Greg Dolezal (R)*,
Drew Echols (R)*,
Russ Goodman (R)*,
Bo Hatchett (R)*,
Mike Hodges (R)*,
Chuck Hufstetler (R)*,
Kay Kirkpatrick (R)*,
Chuck Payne (R)*,
Shawn Still (R)*,
Brian Strickland (R)*,
Blake Tillery (R)*,
Larry Walker (R)*,
Rick Williams (R)*,
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/72285 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/239999 |
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