Georgia CommonsSB 408: State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date
Versión Introduced, la más reciente que tiene LegiScan · Última acción: 16 de enero de 2026 · Introduced
El texto tal como lo tiene LegiScan, leído del PDF que publica la legislatura, sin los números de línea del margen, los encabezados ni los pies de página. Aquí los saltos de línea se unen en párrafos; no se cambia ninguna palabra. El texto está en inglés.
Las palabras subrayadas son las que el proyecto de ley agrega a la ley vigente y las tachadas son las que elimina, tal como las muestra el proyecto impreso.
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48-8-3, relating to exemptions relative to state sales and use taxes, as follows: "(H) This paragraph shall stand repealed by operation of law on January 1, 2032 2027;"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All laws and parts of laws in conflict with this Act are repealed.