Georgia General Assembly · Full text

SB 408: State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date

Introduced version, the latest LegiScan holds · Last action January 16, 2026 · Introduced

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Senate Bill 408

By: Senators Orrock of the 36th, Dolezal of the 27th, Tillery of the 19th, Goodman of the 8th, Watson of the 11th and others

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 advance the sunset date for the data center equipment sales and use tax exemption; 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 revising subparagraph (H) of paragraph (68.1) of Code Section 48-8-3, relating to exemptions relative to state sales and use taxes, as follows: "(H) This paragraph shall stand repealed by operation of law on January 1, ~~2032~~ 2027;"

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All laws and parts of laws in conflict with this Act are repealed.