---
title: HB 186. Revenue and taxation; eliminate title ad valorem tax fee requirement for certain inherited vehicles
collection: bills
id: 2025-2026/hb186
cite_as: HB 186, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb186
md_url: https://georgiacommons.org/bills/2025-2026/hb186.md
text_url: https://georgiacommons.org/bills/2025-2026/hb186/text
source_url: https://www.legis.ga.gov/legislation/69665
date: 2026-03-27
status: engrossed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb185.md
next: https://georgiacommons.org/bills/2025-2026/hb187.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 695
omitted_url: https://georgiacommons.org/bills/2025-2026/hb186.md?full=1
bill_number: HB 186
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-03-03
last_action: Senate Committee Favorably Reported By Substitute
sponsors:
- Jordan Ridley
- Jan Jones
- Jason Ridley
- Jaclyn Ford
- Bruce Williamson
- Rob Clifton
- Jason Anavitarte
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB186/2025
upstream_id: 1947484
summaries_model: claude-sonnet-5
topic_tags:
- sales tax
- data centers
- tax exemptions
- state revenue
---
# HB 186. Revenue and taxation; eliminate title ad valorem tax fee requirement for certain inherited vehicles
## Text
The Senate Committee on Finance offered the following
substitute to HB 186:
A BILL TO BE ENTITLED
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.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
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, is amended by repealing
paragraph (68.1) of Code Section 48-8-3, relating to exemptions relative to state sales and
use taxes, and enacting a new paragraph to read as follows:
"(68.1) After the effective date of this Act, no new certificates of exemption from sales
and use tax to a high-technology data center or a high-technology data center customer
shall be issued pursuant to the former provisions of this paragraph as they existed prior
to the effective date of this Act; provided, however, that any certificate of exemption
issued prior to the effective date of this Act shall continue to be governed by the
provisions of this paragraph as it existed immediately prior to the effective date of this
Act."
SECTION 2.
This Act shall become effective upon its approval by the Governor or upon its becoming law
without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
A Senate substitute for HB 186 would end the state sales and use tax exemption for high-technology data centers in Georgia, stopping new exemption certificates from being issued after the law takes effect.
### Plain-language summary
Georgia law currently lets qualifying high-technology data centers and their customers apply for a certificate exempting certain purchases from state sales and use tax. This Senate committee substitute repeals that exemption going forward. Once the law takes effect, the Department of Revenue could no longer issue new certificates of exemption to data centers or their customers under this provision.
The bill does protect people who already have a certificate: any exemption certificate issued before the law's effective date would keep working under the old rules, so existing arrangements are not disrupted. The law would take effect as soon as the Governor signs it, or if it becomes law without the Governor's signature. Note that this substitute's actual text addresses data center tax exemptions, not the vehicle title tax topic named in the bill's original title.
### What it does
- Repeals the state sales and use tax exemption (O.C.G.A. § 48-8-3(68.1)) for high-technology data centers and their customers, blocking new exemption certificates after the effective date.
- Preserves the old rules for anyone who already holds a certificate of exemption issued before the effective date, letting those certificates keep working as before.
- Sets the effective date as the date the Governor signs the bill, or the date it becomes law without a signature if the Governor does not act.
- Repeals any other Georgia laws that conflict with this change.
### Who it affects
High-technology data center operators in Georgia and their customers who currently rely on the sales and use tax exemption, as well as the Georgia Department of Revenue, which administers exemption certificates under this part of the tax code.
### Why it matters
Data centers and their customers that have not yet obtained an exemption certificate would lose access to this tax break, likely raising their state sales and use tax costs on covered purchases going forward. Businesses that already hold certificates would be unaffected and could continue operating under the prior rules.
### Key provisions
- Section 1 repeals paragraph (68.1) of O.C.G.A. § 48-8-3 and replaces it with new language ending future issuance of data center sales and use tax exemption certificates.
- Section 1 grandfathers in certificates issued before the effective date, letting them continue under the exemption rules as they existed before repeal.
- Section 2 sets the effective date as the date of the Governor's approval, or the date the bill becomes law without approval.
- Section 3 repeals any conflicting Georgia laws.
## Status
- Status: Engrossed (2025-03-03)
- Last action: Senate Committee Favorably Reported By Substitute (2026-03-27)
- Sponsors: Jordan Ridley, Jan Jones, Jason Ridley, Jaclyn Ford, Bruce Williamson, Rob Clifton, Jason Anavitarte
- Official page: https://www.legis.ga.gov/legislation/69665
> The history, votes, and amendments (695 characters) are at https://georgiacommons.org/bills/2025-2026/hb186.md?full=1