High-Technology Data Center Equipment Sales & Use Tax Exemption (O.C.G.A. § 48-8-3(68.1))

two-reviewer statute enacted ga-ocga-48-8-3-68-1-hightech-datacenter-sales-tax-exemption

Record created 2026-08-20, last updated 2026-08-20. Snapshot built September 14, 2026. JSON

State

GA

Kind

statute

Status

enacted

Agency

Georgia Department of Revenue

Citation

O.C.G.A. § 48-8-3(68.1); exemption period, county-tiered New Quality Jobs and investment thresholds, and sunset as last amended by H.B. 1291 (2022 Reg. Sess.), Ga. L. 2022, Act 842, signed by the Governor and effective May 9, 2022; implementing regulation Ga. Comp. R. & Regs. 560-12-2-.117

Effective

2018-07-01

Sunset

2031-12-31

Mandatory

$99 Georgia pass

Summary

$99 Georgia pass

Locked fields

$99 Georgia pass 2 recorded fields on this record are in the state and all-states passes.

• Georgia H.B. 1291 (2022) as passed House and Senate (HB 1291/AP) -- Act 842, effective May 9, 2022 statute two-reviewer

  "(68.1)(A) For the period commencing on July 1, 2018, and ending on December 31, 2028 2031, high-technology data center equipment to be incorporated or used in a high-technology data center that meets the high-technology data center minimum investment threshold and other conditions provided in this paragraph."

  SECTION 3, amending O.C.G.A. § 48-8-3(68.1)(A)
  https://www.legis.ga.gov/api/legislation/document/20212022/212211
  Official bill PDF served by the Georgia General Assembly with NO authentication at https://www.legis.ga.gov/api/legislation/document/{library}/{versionId}. Text-layer PDF read with PyMuPDF. Georgia bill PDFs carry a left-margin line-number gutter that interleaves digits into naive extraction; the quote is taken after removing standalone line-number lines. Amendatory struck/inserted pairs are reproduced exactly as the Act prints them (e.g. "2028 2031") and are NOT silently resolved. This is the operative source of the exemption's start date (July 1, 2018) and end date (December 31, 2031; 2028 struck).

• Georgia H.B. 1291 (2022) as passed House and Senate (HB 1291/AP) -- Act 842, effective May 9, 2022 statute two-reviewer

  "(v) 'High-technology data center minimum investment threshold' means the creation of 20 new quality jobs and: (I) For high-technology data centers located in a county in this state having a population greater than 50,000 according to the United States decennial census of 2010 or any future such census, the creation of 25 new quality jobs and $250 million in aggregate expenditures incurred over any consecutive seven-year period between July 1, 2018, and December 31, 2028 2031, on the design and construction

  SECTION 3, amending O.C.G.A. § 48-8-3(68.1)(G)(v)
  https://www.legis.ga.gov/api/legislation/document/20212022/212211
  Official bill PDF served by the Georgia General Assembly with NO authentication at https://www.legis.ga.gov/api/legislation/document/{library}/{versionId}. Text-layer PDF read with PyMuPDF. Georgia bill PDFs carry a left-margin line-number gutter that interleaves digits into naive extraction; the quote is taken after removing standalone line-number lines. Amendatory struck/inserted pairs are reproduced exactly as the Act prints them (e.g. "2028 2031") and are NOT silently resolved. CLOSES the collector's open item on New Quality Jobs counts: the county tiers are 25 jobs/$250M (population >50,000), ten jobs/$75M (30,001-50,000) and five jobs/$25M (<30,001), each measured over any consecutive seven-year period. The quote is cut at the page break; divisions (II) and (III) continue on the next page and are quoted in the instrument summary.

• Georgia H.B. 1291 (2022) as passed House and Senate (HB 1291/AP) -- Act 842, effective May 9, 2022 statute two-reviewer

  "(H) This paragraph shall stand repealed by operation of law on January 1, 2029 2032."

  SECTION 3, amending O.C.G.A. § 48-8-3(68.1)(H), and SECTION 2, amending § 48-8-3(68)(G)
  https://www.legis.ga.gov/api/legislation/document/20212022/212211
  Official bill PDF served by the Georgia General Assembly with NO authentication at https://www.legis.ga.gov/api/legislation/document/{library}/{versionId}. Text-layer PDF read with PyMuPDF. Georgia bill PDFs carry a left-margin line-number gutter that interleaves digits into naive extraction; the quote is taken after removing standalone line-number lines. Amendatory struck/inserted pairs are reproduced exactly as the Act prints them (e.g. "2028 2031") and are NOT silently resolved. THIS IS THE ROW THAT SETTLES THE 2031-VS-2032 CONFLICT: the enacted Act sets the repeal of paragraph (68.1) at January 1, 2032, i.e. the exemption period ends December 31, 2031 (see the companion (68.1)(A) row). The separate paragraph (68) high-technology COMPANY exemption is moved by SECTION 2 of the same Act to "the last moment of June 30, 2023 December 31, 2028" -- which is what the AJC's "through 2028 and 2031, respectively" refers to.

• Georgia S.B. 408 (2026) as introduced (LC 59 0253) -- advance the sunset date for the data center equipment sales and use tax exemption statute two-reviewer

  $99 Georgia pass quote, 86 characters as extracted. The document, the pinpoint and the review state are open below.

  SECTION 1, amending O.C.G.A. § 48-8-3(68.1)(H)
  https://www.legis.ga.gov/api/legislation/document/20252026/239994

• Georgia Department of Audits and Accounts, 'Tax Incentive Evaluation: High-Tech Data Center Sales Tax Exemption' (DOAA summary of a University of Georgia Carl Vinson Institute of Government report) government two-reviewer

  $99 Georgia pass quote, 433 characters as extracted. The document, the pinpoint and the review state are open below.

  p.1
  https://www.audits2.ga.gov/wp-content/uploads/2023/01/Data-Center-Sales-Tax-Exemption-Summary.pdf

• Georgia Department of Revenue, 'High-Technology Data Center Equipment Exemption' government two-reviewer

  $99 Georgia pass quote, 311 characters as extracted. The document, the pinpoint and the review state are open below.

  Page body, first paragraph
  https://dor.georgia.gov/high-technology-data-center-equipment-exemption

• Georgia Department of Revenue, 'Data Centers Sales & Use Tax Exemption - Aggregate Expenditures by County' government two-reviewer

  $99 Georgia pass quote, 465 characters as extracted. The document, the pinpoint and the review state are open below.

  Page body
  https://dor.georgia.gov/data-centers-sales-use-tax-exemption-aggregate-expenditures-county

• Georgia Department of Revenue, 'HTDC County Expenditures - Effective Prior to May 9, 2022' (threshold table) government two-reviewer

  $99 Georgia pass quote, 109 characters as extracted. The document, the pinpoint and the review state are open below.

  p.1 (table, sample rows)
  https://dor.georgia.gov/document/guide/htdc-countyexpenditures-effective-prior-may-9-2022pdf/download

• Georgia Department of Revenue, 'HTDC County Expenditures - Effective On or After May 9, 2022' (threshold table) government two-reviewer

  $99 Georgia pass quote, 104 characters as extracted. The document, the pinpoint and the review state are open below.

  p.1 (table, sample rows)
  https://dor.georgia.gov/document/document/htdc-countyexpenditures-effective-or-after-may-9-2022pdf/download

• Georgia Department of Revenue, 'HTDC County Expenditures - Effective Prior to May 9, 2022' (threshold table) government two-reviewer

  $99 Georgia pass quote, 89 characters as extracted. The document, the pinpoint and the review state are open below.

  p.1, header row
  https://dor.georgia.gov/document/guide/htdc-countyexpenditures-effective-prior-may-9-2022pdf/download

• Georgia Department of Audits and Accounts, Tax Incentive Evaluation: Georgia High-Tech Data Center Equipment Exemption (full report) government two-reviewer

  $99 Georgia pass quote, 235 characters as extracted. The document, the pinpoint and the review state are open below.

  pp.9-10, "History" section and Table 1
  https://www.audits.ga.gov/ReportSearch/download/29072

• Georgia General Assembly, legislation record for H.B. 1291 (2021-2022 Regular Session), id 61909 government two-reviewer

  $99 Georgia pass quote, 42 characters as extracted. The document, the pinpoint and the review state are open below.

  JSON response fields: status, statusHistory
  https://www.legis.ga.gov/api/legislation/detail/61909

• Alston & Bird LLP, State & Local Tax Group, 'Georgia General Assembly Proposes Bills to Curb Sales Tax Exemptions Used by Data Centers' company two-reviewer

  $99 Georgia pass quote, 528 characters as extracted. The document, the pinpoint and the review state are open below.

  Article body, second paragraph
  https://www.alston.com/en/insights/publications/2026/02/georgia-sales-tax-exemptions-data-centers