HB 393 Georgia House · 2021-2022 Regular Session

Sales and use tax; definition of high-technology data center minimum investment threshold; revise

Summary
A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48, relating to general provisions for sales and use taxes, so as to revise the definition of "high-technology data center minimum investment threshold" with respect to an exemption; to revise the definitions of "manufacture of tangible personal property" and "manufacturer" to include data processing, hosting, and related services with respect to an exemption for certain machinery, equipment, and energy used in manufacturing; to provide for related matters; to repeal conflicting laws; and for other purposes.
Bill status introduced 1 of 4 stages cleared
Introduction
Feb 2021
Committee Review
Floor Vote
Governor
Introduced Feb 10, 2021 Last action Feb 16, 2021
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P
Photo of Ron Stephens
Ron Stephens
RRepublican
GA
164