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All laws and parts of laws in conflict with this Act are repealed.