SB 410 Georgia Senate · 2025-2026 Regular Session

State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal

Summary
A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to state sales and use taxes, so as to repeal the data center equipment sales and use tax exemption; to allow for the continued use of certificates of exemption issued prior to the date of repeal; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
Senate Passage
Mar 2026
House Passage
Governor
Introduced Jan 15, 2026 Last action Mar 10, 2026
Maddy AI version diff · 1 comparison

What changed between versions

As introduced LC 59 0263 As Passed Senate · 4 edits
MODERATE
The bill was amended to expand its scope from only sales and use tax exemptions to also include new requirements for contracts between electric utilities and large load customers. It added a definition for 'large load customer' and mandated specific contract terms to protect residential and retail electricity customers from high costs associated with serving large industrial users.
Scope change
The bill's scope expanded from solely addressing sales tax exemptions for high-technology companies and data centers to also regulating contract terms between electric utilities and large load customers.
REQUIREMENT

Added new requirements for contracts between electric utilities and large load customers to include minimum billing, performance provisions, and termination protections to shield residential and retail customers from incremental costs.

DEFINITION

Added a new definition for 'large load customer' as customers with an expected total peak demand of 100 megawatts or greater at one or more premises.

SCOPE

Modified the bill's stated purpose to include amendments to Chapter 2 of Title 46 regarding the Public Service Commission, in addition to the existing sales and use tax provisions.

LEGISLATIVE_INTENT

Added a specific statement of legislative intent clarifying that marginal costs of providing electric service to new large-load customers must be borne by those customers, not by residential or retail electricity customers.

Floor votes · Senate Mar 6, 2026

How they voted

2917
Passed · 2 other
Total votes 48
Mar 6, 2026
D Democratic19
17 Nay 2
89% Nay
R Republican29
29 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
9
Key actions
3
Committee
2
Mar 6, 2026
Upper · Passed
Senate Passed/Adopted By Substitute
upper
Mar 6, 2026
Upper · Passed
Senate Engrossed
upper
Mar 3, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Jan 16, 2026
Committee
Senate Read and Referred
upper
Jan 15, 2026
Introduced
Senate Hopper
upper
17 primary · 0 co-sponsors

Sponsors