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"(H) This paragraph shall stand repealed by operation of law on January 1, <del>2032</del> <ins>2027;"
</ins> 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All laws and parts of laws in conflict with this Act are repealed.