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GA SB410

GA SB410
State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal


summary

Introduced
01/15/2026
In Committee
03/03/2026
Crossed Over
03/06/2026
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Chapter 2 of Title 46 and Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to the Public Service Commission and sales and use taxes, respectively, so as to require certain contract terms and conditions between electric utilities and large load customers; to repeal the high-technology computer equipment and data center equipment sales and use tax exemptions; to allow for the continued use of certificates of exemption issued prior to the date of repeal; to provide for legislative intent; to provide for a definition; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

AI Summary

This bill aims to ensure that large electricity consumers, defined as those with a peak demand of 100 megawatts or greater, bear the costs associated with their electricity service rather than residential or retail customers. To achieve this, it mandates that contracts between electric utilities and these "large load customers" must include specific terms and conditions designed to protect existing customers, such as minimum billing requirements to cover incremental costs, longer contract terms, and provisions for performance, credit, and termination to safeguard against defaults. Furthermore, the bill repeals existing sales and use tax exemptions for high-technology computer equipment and data center equipment, meaning new exemptions for these items will no longer be issued after the bill's effective date; however, any exemption certificates already issued before this date will remain valid under the old rules.

Committee Categories

Budget and Finance

Sponsors (17)

Last Action

House Second Readers (on 03/10/2026)

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