High Tech Data Center Equipment Exemption

The new exemption now includes customer equipment and the materials, components, machinery, hardware, software or equipment, including but not limited to emergency backup generators, air handling units, cooling towers, energy storage or energy efficiency technology, switches, power distribution units, switching gear, peripheral computer devices, routers, batteries, wiring, cabling or conduit. Eligibility thresholds for this exemption depend on the size of the community in which the investment will occur and the amount of investment.

The new exemption is an amendment to Georgia Code 48-8-3 relating to exemptions from state sales and use taxes. See Georgia Department of Revenue Rules and Regulations 560-12-2-.117.

i)      Clean Room Equipment Sales Tax Exemption

Sale of machinery, equipment and materials incorporated into and used in the construction or operation of a clean room of class 100 or lower is exempt from sales and use tax. The clean room must be used in the manufacturing process.

j)      Telephone Services Sales Tax Exemption

Sales tax is applicable to local exchange telephone services and cellular telephone services. However, sales tax does not apply to intrastate calls, interstate, WATS or 1-800 calls.

k)     Alternative Fuel Facilities Sales Tax

Sale of biomass materials used to produce electricity or steam or used to produce electricity and steam intended for sale is exempt from sales tax. Biomass materials include agricultural crops, plants, trees, wood, wood wastes and residues, sawmill waste, sawdust, wood chips, bark chips, forest thinning, harvesting or clearing residues, wood waste from pallets or other wood demolition debris; peanut shells, pecan shells, cotton plants, corn stalks, plant matter including aquatic plants, grasses, stalks, vegetation; and residues including hulls, shells or cellulose containing fiber. Fossil fuels are specifically excluded.