Georgia Computer Hardware and Software for High Technology Companies Sales and Use Tax Exemption

Georgia Department of Revenue

Program Type:

Tax Incentive

Eligible Geography:



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:

For-Profit Business

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.

Eligible Purpose:

Broadband Enabled Devices; Related Industry Support

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.