2025-2026 Regular Session
SB410
State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal
A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to state sales and use taxes, so as to repeal the data center equipment sales and use tax exemption; to allow for the continued use of certificates of exemption issued prior to the date of repeal; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Legislative progress
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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.
Recorded floor votes
2 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.
March 6, 2026 · Senate
Motion To Engross: Senate Vote #641
Passed
32 yea–22 nay · 1 not voting
March 6, 2026 · Senate
Passage By Substitute: Senate Vote #643
Passed ⭐ Substantive final action
32 yea–21 nay · 1 not voting · 1 absent
Committee referrals
March 9, 2026 · House
Ways and Means
January 16, 2026 · Senate
Finance
Instrument history
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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.
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House House Second Readers
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House House First Readers
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Senate Senate Passed/Adopted By Substitute
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Senate Senate Third Read
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Senate Senate Engrossed
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Senate Senate Read Second Time
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Senate Senate Committee Favorably Reported By Substitute
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Senate Senate Read and Referred
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Senate Senate Hopper