Scope
Georgia House Bill 1192 (2023-2024 session) would have imposed a two-year pause on issuing sales and use tax exemption certificates to high-technology data centers and data center customers under O.C.G.A. 48-8-3(68.1). The Governor vetoed it as Veto No. 7 of 2024, so it never took effect.
- Geographic scope
- Georgia
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Georgia General Assembly (vetoed by the Governor)
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (vetoed)
- Scheduled expiration
- None scheduled
- Ended
- 7 May 2024
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Georgia House Bill 1192 of 2024 passed both chambers and proposed a two-year pause on new high-technology data center sales tax exemption certificates. The Governor vetoed it on 7 May 2024 (Veto 7), noting the legislature had extended the exemption through 2031 two years earlier. The exemption and its administration therefore continued unchanged.
What this does not establish
- The veto date comes from the General Assembly legislation web service record (status "Veto V7" dated 2024-05-07); the veto message itself is undated in the text read.
Unresolved questions
None recorded.
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 High-technology data center equipment exemption (In effect)
- Related, not a replacement Act 842 revises thresholds and extends exemption (In effect)
Sources
https://gov.georgia.gov/document/2024-vetoed-legislation/2024-veto-messages/download