In effect
Scope
The Georgia Department of Revenue's high-technology data center equipment exemption page tells a data center and a data center customer how to apply for an exemption certificate through the Georgia Tax Center. It says that before applying, the reader should read Rule 560-12-2-.117, and it says an applicant must show the ability during the investment period to create and maintain the qualifying number of new quality jobs and to make the qualifying aggregate expenditures required in O.C.G.A. section 48-8-3(68.1). The page does not state a calendar end date for the exemption. It does not say that every data center in Georgia has a certificate.
Dates
- Effective
- No single effective day is stated
- Scheduled expiration
- None scheduled
- Completion condition
- The department page that was opened states no program-wide end date. Any statutory sunset in O.C.G.A. section 48-8-3(68.1) was not read from the code.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026
- Issuing authority
- Georgia Department of Revenue
Summary
On the review date, the Georgia Department of Revenue was still publishing instructions to apply for a high-technology data center equipment sales-and-use tax exemption certificate. The page points applicants to Rule 560-12-2-.117 and to the job and expenditure conditions in O.C.G.A. section 48-8-3(68.1). The opened page does not print an end date, so none is stored. The Official Code paragraph and the full rule text did not load as readable text in this review. A 2026 bill that would stop new certificates was not opened and is not recorded as enacted. This is an administered exemption, not a finding that a named project is certified and not a statement that Georgia has no other data-center conditions.
What this does not establish
- The Official Code sunset, if the current code still contains one, was not opened. Dates from older bill text or a 2020 exemption list were not used.
- The Department of Revenue rule page returned a script notice rather than the rule text. The rule number is cited because the department page tells applicants to read it.
- Senate Bill 410 of the 2025-2026 session, which the General Assembly site described as a repeal bill, was not opened. It is not recorded as law.
- The department page does not identify which counties or investment levels meet the statutory threshold.
Unresolved questions
- Whether O.C.G.A. section 48-8-3(68.1) currently ends on 31 December 2031, or on another day, remains unread.
- Whether any 2026 act has stopped new certificates since the department page was published was not established.
Relationships
Supersession means a later instrument replaces the earlier legal effect. A later implementation or a related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://dor.georgia.gov/high-technology-data-center-equipment-exemption