{
  "id": "ga-ocga-48-8-3-68-1-hightech-datacenter-sales-tax-exemption",
  "jurisdiction": "GA",
  "kind": "statute",
  "status": "enacted",
  "title": "High-Technology Data Center Equipment Sales & Use Tax Exemption (O.C.G.A. § 48-8-3(68.1))",
  "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",
  "docket_no": null,
  "agency": "Georgia Department of Revenue",
  "utility": null,
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  "updated_at": "2026-08-20T06:48:05.156405+00:00",
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  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
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      "pinpoint": "SECTION 3, amending O.C.G.A. § 48-8-3(68.1)(A)",
      "quote": "\"(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.\"",
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      "pinpoint": "SECTION 3, amending O.C.G.A. § 48-8-3(68.1)(G)(v)",
      "quote": "\"(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",
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      "pinpoint": "SECTION 3, amending O.C.G.A. § 48-8-3(68.1)(H), and SECTION 2, amending § 48-8-3(68)(G)",
      "quote": "\"(H) This paragraph shall stand repealed by operation of law on January 1, 2029 2032.\"",
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      "title": "Georgia S.B. 408 (2026) as introduced (LC 59 0253) -- advance the sunset date for the data center equipment sales and use tax exemption",
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      "title": "Georgia Department of Revenue, 'Data Centers Sales & Use Tax Exemption - Aggregate Expenditures by County'",
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      "pinpoint": "pp.9-10, \"History\" section and Table 1",
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      "title": "Georgia General Assembly, legislation record for H.B. 1291 (2021-2022 Regular Session), id 61909",
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      "url": "https://www.alston.com/en/insights/publications/2026/02/georgia-sales-tax-exemptions-data-centers",
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      "title": "Alston & Bird LLP, State & Local Tax Group, 'Georgia General Assembly Proposes Bills to Curb Sales Tax Exemptions Used by Data Centers'",
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