All spending on qualified computer equipment purchased or leased for use in a Georgia facility is exempt from sales tax for companies meeting the following conditions:
Companies operating under North American Industrial Classification System code 334413, 334614, 511210, 517311, 517312, 517410, 517911, 517919, 518210, 522320, 541330, 541511, 541512, 541513, or 541519, 541713, 541715, or 541720;
When the sales price of the purchased equipment and/or the fair market value of the leased equipment exceeds $15 million in a calendar year;
Qualifying equipment includes any individual computer terminal or organized assembly of hardware, including central processing units and related peripheral equipment and software products, including operating systems, library and maintenance routines.
See Georgia Department of Revenue Rules and Regulations 560-12-2-.107.