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HB559 • 2025

Sales and use tax; exemption for certain high-technology data center equipment; revise sunset date

Sales and use tax; exemption for certain high-technology data center equipment; revise sunset date

Taxes Technology
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Carson, John
Last action
2025-02-21
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The bill title mentions 'repeal conflicting laws' but the specific nature of those conflicts is unknown based on this summary.

Extending the Tax Break for High-Tech Data Center Equipment

This bill changes Georgia law to revise the end date of a sales tax exemption for certain high-technology data center equipment.

What This Bill Does

  • Amends Code Section 48-8-3 regarding exemptions from sales and use tax.
  • Revises the sunset date for an exemption for certain high-technology data center equipment.

Limits and Unknowns

  • The official text does not state what the new sunset date is.
  • The source material does not list exactly which pieces of equipment qualify for the exemption.

Bill History

  1. 2025-02-21 Georgia General Assembly

    House Second Readers

Official Summary Text

Sales and use tax; exemption for certain high-technology data center equipment; revise sunset date