SB 408 Georgia Senate · 2025-2026 Regular Session

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

Summary
A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to state sales and use taxes, so as to advance the sunset date for the data center equipment sales and use tax exemption; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 15, 2026 Last action Jan 16, 2026