States / Georgia / SB 410

SB 410 Passed First Chamber

State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted

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 repeal the data center equipment sales and use tax exemption; to allow for the continued use of certificates of exemption issued prior to the date of repeal; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

Chamber
Senate
Introduced
Jan 15, 2026
Last action
Mar 10, 2026 — House Second Readers
Session
2025_26
Momentum
72 · High