25 LC 50 1067
House Bill 559
By: Representatives Carson of the 46
th
, Crowe of the 118
th
, Martin of the 49
th
, Buckner of the
137
th
, Cannon of the 172
nd
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
1
exemptions from sales and use tax, so as to revise a sunset date for an exemption for certain2
high-technology data center equipment; to provide for related matters; to repeal conflicting3
laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from7
sales and use tax, is amended by revising subparagraph (A) of paragraph (68.1) as follows:8
"(68.1)(A) For the period commencing on July 1, 2018, and ending on December 31,9
2031
2026, high-technology data center equipment to be incorporated or used in a10
high-technology data center that meets the high-technology data center minimum11
investment threshold and other conditions provided in this paragraph."12
SECTION 2.13
All laws and parts of laws in conflict with this Act are repealed.14
H. B. 559
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