Georgia DOR Adopts Regulation on Sales Tax Exemption for High-Technology Data Center Equipment

The Georgia Department of Revenue Feb. 1 adopted a regulation on the sales and use tax exemption for certain high-technology data center equipment. The proposal includes measures: 1) explaining the purpose and scope of the exemption; 2) describing the minimum investment threshold, including job creation and qualifying expenditure requirements; 3) addressing certificates of exemption and the application process; 4) prescribing rules for claiming the benefit of the exemption and clarifying the impact on certain income tax credits; and 5) defining terms. The regulation took effect Feb. 6. [Ga. Dep’t of Revenue, Reg. Section 560-12-2-.117, 02/01/24]

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