Exemption for Data Center Projects in Georgia

Monday, June 18th, 2018

Colocation data center.

Georgia recently signed into a law a new sales and use tax exemption for high-technology data center projects that create jobs and make substantive investments in the state.

The exemption will apply to colocation data centers and their qualified customers if the project meets several eligibility requirements. The project must (1) create at least 20 new quality jobs in Georgia (2) include qualifying purchases or leases of equipment that used in a Georgia facility to power, cool, secure, and connect the equipment of high-technology data center customers, and (3) meet minimum thresholds based on population.

The law does not become effective until January 1, 2019, but the exemption applies to qualifying purchases that take place between July 1, 2018 and December 31, 2028. This means that qualifying purchasers may not apply for the exemption until January 1, 2019, but projects beginning on or after July 1, 2018 may claim a refund for the purchases made during that six-month period.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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