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GA

Georgia Data Center Sales and Use Tax Exemption

Sales and use tax exemption on qualifying data center equipment for certified data center owners and customers meeting investment and new job thresholds. Extended through 2033.

About this program

Visit the program website for full details.

Eligibility

Data center operators meeting minimum investment and new quality job thresholds based on county population: $250M+ investment and 25 new quality jobs in counties over 50,000 population; lower thresholds in smaller counties.

Requirements

  • Must meet minimum qualified investment threshold based on county population
  • Must create required number of new quality jobs (full-time, 30+ hrs/week, paying 110%+ of county average wage)
  • Must be certified by the state