HB 1291
Sales and use tax; exemption for sale or lease of computer equipment of high-technology companies; revise spending threshold and extend sunset date
Extended Georgia's data-center and high-technology sales-tax breaks through later sunsets, including a path for smaller-county projects with very low permanent-job thresholds.
Why a local resident might care
A local resident can read this as a vote to keep major data-center equipment off the tax rolls while communities still shoulder land-use pressure, power demand, and service strain.
Bill → beneficiary → local effect
What the bill did
Extended and broadened Georgia's sales-tax break for high-technology company computer equipment and high-technology data center equipment. The bill moved one sunset from June 30, 2023 to December 31, 2028, extended the separate data-center exemption into 2031, and set lower county-based thresholds that could be met with as few as 5 new quality jobs and $25 million in investment in smaller counties.
Who benefits
Data centers, cloud/computing operators, large server and storage facilities, and other qualifying high-technology companies.
Estimated public cost
Available. A 2025 DOAA summary estimated $474.2 million in forgone state revenue in FY 2025 from the data-center sales-and-use-tax exemption program, plus local tax abatements on some projects.
A public estimate exists or the broader program has a documented statewide cost.
Confidence and evidenceTap to expand
High confidence. Cleanest, strongest examples with direct business-facing benefit and strong documentary support.
This item is classified as a clearer business-benefit item because the benefit is business-facing and the public-interest case is weaker or more indirect.
Related questions
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