Georgia 2025-2026 Regular Session

Georgia House Bill HB559 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 25 LC 50 1067
22 House Bill 559
33 By: Representatives Carson of the 46
44 th
55 , Crowe of the 118
66 th
77 , Martin of the 49
88 th
99 , Buckner of the
1010 137
1111 th
1212 , Cannon of the 172
1313 nd
1414 , and others
1515 A BILL TO BE ENTITLED
1616 AN ACT
1717 To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
1818 1
1919 exemptions from sales and use tax, so as to revise a sunset date for an exemption for certain2
2020 high-technology data center equipment; to provide for related matters; to repeal conflicting3
2121 laws; and for other purposes.4
2222 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
2323 SECTION 1.6
2424 Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from7
2525 sales and use tax, is amended by revising subparagraph (A) of paragraph (68.1) as follows:8
2626 "(68.1)(A) For the period commencing on July 1, 2018, and ending on December 31,9
2727 2031
2828 2026, high-technology data center equipment to be incorporated or used in a10
2929 high-technology data center that meets the high-technology data center minimum11
3030 investment threshold and other conditions provided in this paragraph."12
3131 SECTION 2.13
3232 All laws and parts of laws in conflict with this Act are repealed.14
3333 H. B. 559
3434 - 1 -