Data Centers Sales and Use Tax Exemption

Georgia Department of Revenue

Program Type:

Tax Incentive

Eligible Geography:

Georgia

Summary:

The goal of this program is to support data center projects that create jobs in Georgia. The investment thresholds are linked to the population of the county in which the facility is located (from $100 million to $250 million).

Eligible Recipients:

For-Profit Business

Eligible Recipients Detail:

Data center (co-located and single user) projects that create at least 20 new jobs that are high-paying and meet a minimum threshold of investment.

Eligible Purpose:

Broadband Enabled Devices (General); Broadband-Related Industry; Building Connectivity

Eligible Purpose Detail:

Eligible expenses include materials, components, machinery, hardware, software, or equipment, including but not limited to cooling towers, energy storage or energy efficiency technology, switches, power distribution units, switching gear, peripheral computer devices, routers, batteries, wiring, cabling, or conduit.