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
- No expiration date recorded
- Ended
- 7 May 2024
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026
About this date
This record was last checked before the tracker date, 30 October 2026. An earlier check date does not by itself mean the record's status has changed.
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
Primary source: Georgia General Assembly (vetoed by the Governor) page on gov.georgia.gov