The sale of certain computer equipment is exempt when the total qualifying purchases by a High Technology Company in a calendar year exceed $15 million. The objective of this exemption is to support the sale of computer equipment in Georgia.
Eligible Recipients Detail:
Applicant must be a considered a High Technology Company. A High Technology Company must be classified under certain relevant North American Industry Classification System (NAICS) codes.
Broadband Enabled Devices (General); Broadband-Related Industry
Eligible Purpose Detail:
Computer equipment includes single-user data centers (but not co-located data centers), software publishers, computer systems design, certain telecommunications firms, financial transaction processing facilities, and R& D centers.