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). Georgia Act 842 of 2022 separately extended the statutory exemption through 31 December 2031 and moved the paragraph's repeal to 1 January 2032. A 2026 repeal proposal 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.
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). Georgia Act 842 of 2022 separately extended the statutory exemption through 31 December 2031 and moved the paragraph's repeal to 1 January 2032. The department page does not say that every data center in Georgia has a certificate.
- Geographic scope
- Georgia
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Georgia Department of Revenue
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- 31 December 2031
- Ended
- Not recorded as ended
- Completion condition
- Georgia Act 842 of 2022 says the exemption applies only through 31 December 2031 and that the paragraph stands repealed on 1 January 2032.
- Source document
- The source page states no document date
- Last checked
- 5 October 2026
About this date
This record was last checked before the tracker date, 11 November 2026. An earlier check date does not by itself mean the record's status has changed.
What this does not establish
- The current Official Code page was not used for the sunset. The date comes from the enacted text of House Bill 1291, Georgia Act 842 (2022), which changed 31 December 2028 to 31 December 2031 and the repeal day from 1 January 2029 to 1 January 2032.
- 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.
- A 2026 proposal to stop new certificates is not treated as enacted law in this record.
- The department page does not identify which counties or investment levels meet the statutory threshold.
Unresolved questions
- 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. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Act 842 revises thresholds and extends exemption (In effect)
- Related, not a replacement HB 1192 (2024) data center certificate pause, vetoed (Vetoed)
Sources
Primary source: Georgia Department of Revenue page on dor.georgia.gov