---
title: HB 559. Sales and use tax; exemption for certain high-technology data center equipment; revise sunset date
collection: bills
id: 2025-2026/hb559
cite_as: HB 559, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb559
md_url: https://georgiacommons.org/bills/2025-2026/hb559.md
text_url: https://georgiacommons.org/bills/2025-2026/hb559/text
source_url: https://www.legis.ga.gov/legislation/70610
date: 2025-02-21
status: introduced
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/hb558.md
next: https://georgiacommons.org/bills/2025-2026/hb560.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb559.md?full=1
bill_number: HB 559
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-20
last_action: House Second Readers
sponsors:
  - John Carson
  - Clint Crowe
  - Charles Martin
  - Debbie Buckner
  - Spencer Frye
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB559/2025
upstream_id: 1978196
summaries_model: claude-sonnet-5
topic_tags:
  - sales tax exemption
  - data centers
  - technology investment
  - state tax policy
---

# HB 559. Sales and use tax; exemption for certain high-technology data center equipment; revise sunset date

## Text

House Bill 559
By: Representatives Carson of the 46th, Crowe of the 118th, Martin of the 49th, Buckner of the
137th, Cannon of the 172nd, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
exemptions from sales and use tax, so as to revise a sunset date for an exemption for certain
high-technology data center equipment; to provide for related matters; to repeal conflicting
laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from
sales and use tax, is amended by revising subparagraph (A) of paragraph (68.1) as follows:
"(68.1)(A) For the period commencing on July 1, 2018, and ending on December 31,
<del>2031</del> <ins>2026,</ins> high-technology data center equipment to be incorporated or used in a
high-technology data center that meets the high-technology data center minimum
investment threshold and other conditions provided in this paragraph."
SECTION 2.
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.

House Bill 559 would move up the expiration date for Georgia's sales and use tax exemption on high-technology data center equipment, ending it in 2026 instead of 2031.

### Plain-language summary

Georgia currently exempts certain equipment used in qualifying high-technology data centers from sales and use tax, an exemption that was set to run through December 31, 2031, as long as the data center meets minimum investment and other conditions in the law. This bill changes that end date to December 31, 2026, cutting five years off the exemption's lifespan.

The bill makes this change by amending O.C.G.A. § 48-8-3, the state's sales and use tax exemptions statute, revising just one subparagraph. No other terms of the exemption, such as the investment threshold or eligibility rules, are altered. The bill also includes a standard clause repealing any conflicting laws.

### What it does

- Moves the expiration date of the sales and use tax exemption for high-technology data center equipment from December 31, 2031 to December 31, 2026.
- Leaves unchanged the requirement that a data center must meet a minimum investment threshold and other conditions to qualify for the exemption.
- Repeals any other Georgia laws that conflict with this change.

### Who it affects

Owners and operators of high-technology data centers in Georgia that rely on this tax exemption for equipment purchases, along with businesses planning future data center investments in the state that would need to qualify before the earlier 2026 cutoff.

### Why it matters

Data center operators who assumed the exemption would last until 2031 would now need to complete qualifying investments and equipment purchases five years sooner, by the end of 2026, or lose access to the tax break on new equipment.

### Key provisions

- Section 1 amends subparagraph (A) of paragraph (68.1) of O.C.G.A. § 48-8-3, changing the exemption's sunset date from December 31, 2031 to December 31, 2026.
- The exemption still applies only to high-technology data centers that meet the minimum investment threshold and other conditions already set out in this Code section.
- Section 2 repeals any conflicting laws, a standard closing provision with no substantive effect of its own.

## Status

- Status: Introduced (2025-02-20)
- Last action: House Second Readers (2025-02-21)
- Sponsors: John Carson, Clint Crowe, Charles Martin, Debbie Buckner, Spencer Frye
- Official page: https://www.legis.ga.gov/legislation/70610

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb559.md?full=1