GA SB410

Repeals sales and use tax exemptions for high-technology computer equipment and data center equipment, prohibiting new exemption certificates from being issued after the effective date

Allows existing exemption certificates issued before the effective date to remain valid and continue under prior law provisions

Defines "large load customer" as entities with expected total peak demand of 100 megawatts or greater on one or more premises on contiguous land tracts

Requires electric utility contracts with large load customers to include protective provisions for residential and retail customers, including minimum billing requirements, performance and credit provisions, and termination protections

Becomes effective upon Governor's approval, with legislative intent that marginal costs of serving new large-load customers be borne by those customers rather than residential or retail electricity customers