Sales and use tax; certain computer equipment sold or leased to certain entities for use in high-technology data centers; create exemption
A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from state sales and use taxes, so as to create an exemption for certain computer equipment sold or leased to certain entities for use in high-technology data centers; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.