Georgia · 2025-2026 Regular Session · Bill
SB 410: State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal
Passed one chamber Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 410 is a bill introduced in the Georgia Senate on January 15, 2026. According to its official title, it concerns: State Sales and Use Taxes; the data center equipment sales and use tax exemption; repeal. Primary sponsor: Matt Brass (Republican), Jason Anavitarte (Republican), Chuck Hufstetler (Republican), John Albers (Republican), Larry Walker (Republican), Kay Kirkpatrick (Republican), Blake Tillery (Republican), Greg Dolezal (Republican), Shawn Still (Republican), Mike Hodges (Republican), Drew Echols (Republican), Rick Williams (Republican), Brian Strickland (Republican), Russ Goodman (Republican), Bo Hatchett (Republican), Chuck Payne (Republican), Steven McNeel (Republican). Most recent recorded action (March 10, 2026): House Second Readers.
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 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.
Sponsors
Sponsors by party (alphabetical): Republican 17
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Matt Brass | Primary sponsor | Republican | Senate | 6 |
| Jason Anavitarte | Primary sponsor | Republican | Senate | 31 |
| Chuck Hufstetler | Primary sponsor | Republican | Senate | 52 |
| John Albers | Primary sponsor | Republican | Senate | 56 |
| Larry Walker | Primary sponsor | Republican | Senate | 20 |
| Kay Kirkpatrick | Primary sponsor | Republican | Senate | 32 |
| Blake Tillery | Primary sponsor | Republican | Senate | 19 |
| Greg Dolezal | Primary sponsor | Republican | Senate | 27 |
| Shawn Still | Primary sponsor | Republican | Senate | 48 |
| Mike Hodges | Primary sponsor | Republican | Senate | 3 |
| Drew Echols | Primary sponsor | Republican | Senate | 49 |
| Rick Williams | Primary sponsor | Republican | Senate | 25 |
| Brian Strickland | Primary sponsor | Republican | Senate | 42 |
| Russ Goodman | Primary sponsor | Republican | Senate | 8 |
| Bo Hatchett | Primary sponsor | Republican | Senate | 50 |
| Chuck Payne | Primary sponsor | Republican | Senate | 54 |
| Steven McNeel | Primary sponsor | Republican | Senate | 18 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- House Second Readers
- House First Readers
- Senate Passed/Adopted By Substitute
- Senate Third Read
- Senate Engrossed
- Senate Read Second Time
- Senate Committee Favorably Reported By Substitute
- Senate Read and Referred
- Senate Hopper