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GA SB408

Bill

Status

Introduced

1/15/2026

Primary Sponsor

Nan Orrock

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Origin

Senate

2025-2026 Regular Session

AI Summary

  • Advances the sunset date for Georgia's data center equipment sales and use tax exemption from January 1, 2032 to January 1, 2027, ending the exemption 5 years earlier than currently scheduled

  • Amends Code Section 48-8-3, paragraph (68.1) of the Official Code of Georgia Annotated relating to state sales and use tax exemptions

  • Becomes effective immediately upon approval by the Governor or upon becoming law without such approval

  • Sponsored by Senators Orrock, Dolezal, Tillery, Goodman, Watson, and others

Legislative Description

State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date

Last Action

Senate Read and Referred

1/16/2026

Committee Referrals

Finance1/16/2026

Full Bill Text

No bill text available