SB408: SB408 State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date

26 LC 59 0253 Senate Bill 408 By: Senators Orrock of the 36th, Dolezal of the 27th, Tillery o f 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 Of ficial Code of Georgia1 Annotated, relating to general provisions relative to state sal es and use taxes, so as to2 advance the sunset date for the data center equipment sales and use tax exemption; to provide3 for related matters; to provide for an effective date; to repeal conflicting laws; and for other4 purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Co de of Georgia Annotated,8 relating to general provisions relative to state sales and use taxes, is amended by revising9 subparagraph (H) of paragraph (68.1) of Code Section 48-8-3, relating to exemptions relative10 to state sales and use taxes, as follows:11 "(H) This paragraph shall stand repealed by operation of law on January 1, 2032 2027;"12 SECTION 2.13 This Act shall become effective upon its approval by the Governor or upon its becoming law14 without such approval.15 SECTION 3.16 S. B. 408 - 1 - 26 LC 59 0253 All laws and parts of laws in conflict with this Act are repealed.17 S. B. 408 - 2 -