Georgia SB410 repeals the sales and use tax exemption for data center equipment.

Georgia SB410 repeals the sales and use tax exemption for data center equipment, effective after the bill's approval. Certificates of exemption issued before the repeal remain valid. The bill amends the state sales and use tax code to remove the exemption for high-technology data centers and their customers.

Georgia SB410 repeals the sales and use tax exemption for data center equipment.

Georgia SB410 repeals the sales and use tax exemption for data center equipment, effective after the bill's approval. Certificates of exemption issued before the repeal remain valid. The bill amends the state sales and use tax code to remove the exemption for high-technology data centers and their customers.