Georgia General Assembly · Full text

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

Introduced version, the latest LegiScan holds · Last action February 21, 2025 · Introduced

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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, ~~2031~~ 2026, 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All laws and parts of laws in conflict with this Act are repealed.