GA SB436

Prohibits counties, municipal corporations, and political subdivisions from entering into nondisclosure agreements that would prevent disclosure of electricity or water usage (consumptive or nonconsumptive) of any entity

Suspends issuance of new sales and use tax exemption certificates for high-technology data center equipment from July 1, 2026 through June 30, 2027

Exempts data center customers with contracts entered before July 1, 2026 from the tax exemption suspension, provided the data center applied for exemption before that date

Amends Chapter 80 of Title 36 (local government provisions) and Code Section 48-8-3 (sales tax exemptions) of the Official Code of Georgia Annotated