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Bill > SB410
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
03/03/2026
03/03/2026
Crossed Over
03/06/2026
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)
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)*,
Steven McNeel (R)*,
Chuck Payne (R)*,
Shawn Still (R)*,
Brian Strickland (R)*,
Blake Tillery (R)*,
Larry Walker (R)*,
Rick Williams (R)*,
Last Action
House Second Readers (on 03/10/2026)
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/20252026/245256 |
| Floor Amend 2 AM 56 0047 | https://www.legis.ga.gov/api/legislation/document/20252026/245223 |
| Floor Amend 1 AM 56 0046 | https://www.legis.ga.gov/api/legislation/document/20252026/245222 |
| Fiscal Note | https://www.legis.ga.gov/api/legislation/document/20252026/245208 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/244558 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/239999 |
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