Georgia · 2025-2026 Regular Session · Bill
SB 408: State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 408 is a bill introduced in the Georgia Senate on January 15, 2026. According to its official title, it concerns: State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date. Primary sponsor: Nan Orrock (Democratic), Greg Dolezal (Republican), Blake Tillery (Republican), Russ Goodman (Republican), Sam Watson (Republican), Sonya Halpern (Democratic), Ed Setzler (Republican), Freddie Powell Sims, Elena Parent (Democratic), Max Burns (Republican), Harold Jones (Democratic), Kim Jackson (Democratic), Jaha Howard (Democratic), Sally Harrell (Democratic), RaShaun Kemp (Democratic), Kenya Wicks (Democratic), Nabilah Parkes, Nikki Merritt (Democratic), Gail Davenport (Democratic), Sheikh Rahman (Democratic), Ed Harbison (Democratic), Doc Rhett (Democratic). Most recent recorded action (January 16, 2026): Senate Read and Referred.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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 advance the sunset date for the data center equipment sales and use tax exemption; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Sponsors
Sponsors by party (alphabetical): Democratic 14 · Republican 6
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Nan Orrock | Primary sponsor | Democratic | Senate | 36 |
| Greg Dolezal | Primary sponsor | Republican | Senate | 27 |
| Blake Tillery | Primary sponsor | Republican | Senate | 19 |
| Russ Goodman | Primary sponsor | Republican | Senate | 8 |
| Sam Watson | Primary sponsor | Republican | Senate | 11 |
| Sonya Halpern | Primary sponsor | Democratic | Senate | 39 |
| Ed Setzler | Primary sponsor | Republican | Senate | 37 |
| Freddie Powell Sims | Primary sponsor | Not applicable (committee) | — | — |
| Elena Parent | Primary sponsor | Democratic | Senate | 44 |
| Max Burns | Primary sponsor | Republican | Senate | 23 |
| Harold Jones | Primary sponsor | Democratic | Senate | 22 |
| Kim Jackson | Primary sponsor | Democratic | Senate | 41 |
| Jaha Howard | Primary sponsor | Democratic | Senate | 35 |
| Sally Harrell | Primary sponsor | Democratic | Senate | 40 |
| RaShaun Kemp | Primary sponsor | Democratic | Senate | 38 |
| Kenya Wicks | Primary sponsor | Democratic | Senate | 34 |
| Nabilah Parkes | Primary sponsor | Not applicable (committee) | — | — |
| Nikki Merritt | Primary sponsor | Democratic | Senate | 9 |
| Gail Davenport | Primary sponsor | Democratic | Senate | 17 |
| Sheikh Rahman | Primary sponsor | Democratic | Senate | 5 |
| Ed Harbison | Primary sponsor | Democratic | Senate | 15 |
| Doc Rhett | Primary sponsor | Democratic | Senate | 33 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Senate Read and Referred
- Senate Hopper