← All legislation

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

i

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.

Senate committee substitute March 3, 2026

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

View roll call

March 6, 2026 · Senate

Passage By Substitute: Senate Vote #643

Passed ⭐ Substantive final action

32 yea–21 nay · 1 not voting · 1 absent

View roll call

Committee referrals

January 16, 2026 · Senate

Finance

Instrument history

i

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.

  1. House House Second Readers
  2. House House First Readers
  3. Senate Senate Passed/Adopted By Substitute
  4. Senate Senate Third Read
  5. Senate Senate Engrossed
  6. Senate Senate Read Second Time
  7. Senate Senate Committee Favorably Reported By Substitute
  8. Senate Senate Read and Referred
  9. Senate Senate Hopper
Source provenance