{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-ga-high-technology-equipment-program","kind":"incentive_program","subject":"Georgia equipment exemption and certificate scope","state_codes":["ga"],"scope":"Paragraph 68.1 program conditions, separate owner and customer windows and explicit source differences. Thresholds and applications do not establish individual awards, actual investment, jobs or physical operating status.","fields":{"status":{"value":"program","source_ids":["ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"Reviewed program requirements and agency guidance. No individual qualification, award or paid tax benefit established.","locator":"Rule 117 purpose and scope; Revenue guidance"},"program_scope":{"value":"Qualifying equipment under section 48-8-3 paragraph 68.1 may receive state and local sales and use tax exemption, subject to certificates and the rule conditions.","source_ids":["ga-rules-subject-20261023"],"scope":"Separate from a general exemption for every purchase, real property, utility service, or an actual permit to build or operate equipment.","locator":"Rule 117 paragraphs 1, 2e and 3"},"county_thresholds":{"value":"For owners that apply for and receive certificates on or after May 9, 2022: counties above 50,000 population require 25 average new quality jobs and 250 million dollars; counties from 30,001 through 50,000 require ten and 75 million dollars; counties at or below 30,000 require five and 25 million dollars.","source_ids":["ga-rules-subject-20261023","ga-dor-threshold-index-20261023","ga-dor-thresholds-post20220509"],"scope":"County population uses the most recent decennial census available at the selected investment start. These are conditional averages and spending thresholds, not actual jobs or spending.","locator":"Rule 117 paragraphs 4b2 and 4c; agency table"},"prior_certificate_scope":{"value":"The rule retains a different path for certificates applied for and received before May 9, 2022, with twenty average new quality jobs and county tier expenditures of 250, 150 or 100 million dollars.","source_ids":["ga-rules-subject-20261023"],"scope":"The later path can apply even when the investment start precedes May 9, 2022. Existing certificates are not silently replaced by the later job or expenditure requirements.","locator":"Rule 117 paragraph 4b1 and 4b2"},"investment_period":{"value":"A chosen seven consecutive year investment period begins no earlier than July 1, 2018 and ends no later than December 31, 2031.","source_ids":["ga-rules-subject-20261023"],"scope":"Not an automatic seven years from a new application, an assumed construction start or the current review date.","locator":"Rule 117 definitions 2b and 2g"},"job_quality":{"value":"Qualifying jobs regularly involve at least thirty hours per week in the county on data center related work and compensation of at least 110 percent of the applicable county average wage.","source_ids":["ga-rules-subject-20261023"],"scope":"The wage reference is the most recent specified state employment report available when the position is first filled during the investment period. Monthly payroll counts are averaged over the period.","locator":"Rule 117 paragraphs 4c1 and 4c3"},"expenditures_and_property":{"value":"Qualifying design and construction expenditures can include owner real property expenditures, while real property itself is excluded from the equipment exemption. Buying an existing campus does not count as construction and design.","source_ids":["ga-rules-subject-20261023"],"scope":"Owner and qualifying customer expenditures may count, but the same equipment cannot be counted twice. A threshold contribution is distinct from an exempt purchase.","locator":"Rule 117 paragraphs 2e2, 2i and 4d"},"customer_contract":{"value":"A qualifying customer has a contract with a certified owner at the named location, with an initial term of at least 36 months. 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Customers are not required to obtain a bond.","source_ids":["ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"A possible security requirement, not a paid subsidy, mandatory flat deposit or actual bond amount.","locator":"Rule 117 paragraph 5c and Revenue guidance"},"annual_and_investment_reports":{"value":"Annual reports generally follow an April 30 deadline with stated calendar exceptions and special prior year rules. Annual reporting continues while the owner holds a valid certificate after the investment period. A separate investment report is due within sixty days after that period ends.","source_ids":["ga-rules-subject-20261023"],"scope":"Reporting requirements are not actual filed reports, public facility water disclosures or verified hiring and tax benefits. 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Qualifying program refunds do not bear interest.","locator":"Rule 117 paragraphs 5d, 6c and 8c"},"hb463_signed_on":{"value":"2026-05-11","source_ids":["ga-governor-tax-signing-20260511"],"scope":"Governor announcement confirms actual signing of HB 463, distinct from this program requirement review and individual awards.","locator":"Governor announcement date and HB 463 paragraph"},"hb463_source_difference":{"value":"HB 463 has a caption mentioning repeal of data center equipment exemptions. Its operative section 4-10 instead lists paragraphs 24, 61, 69 and 33.1 and revises paragraph 36. It does not list paragraph 68.1, which the rule and current Revenue guidance identify for this program.","source_ids":["ga-hb463-governor-signed","ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"The caption and operative list remain separate. 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Georgia equipment exemption and certificate scope

Paragraph 68.1 program conditions, separate owner and customer windows and explicit source differences. Thresholds and applications do not establish individual awards, actual investment, jobs or physical operating status.

Status
programGeorgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Reviewed program requirements and agency guidance. No individual qualification, award or paid tax benefit established. Locator: Rule 117 purpose and scope; Revenue guidance.

Program scope
Qualifying equipment under section 48-8-3 paragraph 68.1 may receive state and local sales and use tax exemption, subject to certificates and the rule conditions.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

Separate from a general exemption for every purchase, real property, utility service, or an actual permit to build or operate equipment. Locator: Rule 117 paragraphs 1, 2e and 3.

County thresholds
For owners that apply for and receive certificates on or after May 9, 2022: counties above 50,000 population require 25 average new quality jobs and 250 million dollars; counties from 30,001 through 50,000 require ten and 75 million dollars; counties at or below 30,000 require five and 25 million dollars.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

County population uses the most recent decennial census available at the selected investment start. These are conditional averages and spending thresholds, not actual jobs or spending. Locator: Rule 117 paragraphs 4b2 and 4c; agency table.

Prior certificate scope
The rule retains a different path for certificates applied for and received before May 9, 2022, with twenty average new quality jobs and county tier expenditures of 250, 150 or 100 million dollars.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

The later path can apply even when the investment start precedes May 9, 2022. Existing certificates are not silently replaced by the later job or expenditure requirements. Locator: Rule 117 paragraph 4b1 and 4b2.

Investment period
A chosen seven consecutive year investment period begins no earlier than July 1, 2018 and ends no later than December 31, 2031.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

Not an automatic seven years from a new application, an assumed construction start or the current review date. Locator: Rule 117 definitions 2b and 2g.

Job quality
Qualifying jobs regularly involve at least thirty hours per week in the county on data center related work and compensation of at least 110 percent of the applicable county average wage.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

The wage reference is the most recent specified state employment report available when the position is first filled during the investment period. Monthly payroll counts are averaged over the period. Locator: Rule 117 paragraphs 4c1 and 4c3.

Expenditures and property
Qualifying design and construction expenditures can include owner real property expenditures, while real property itself is excluded from the equipment exemption. Buying an existing campus does not count as construction and design.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

Owner and qualifying customer expenditures may count, but the same equipment cannot be counted twice. A threshold contribution is distinct from an exempt purchase. Locator: Rule 117 paragraphs 2e2, 2i and 4d.

Customer contract
A qualifying customer has a contract with a certified owner at the named location, with an initial term of at least 36 months. Owner and customer each need the applicable exemption certificate.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

A data services contract condition, not a utility contract, power connection approval or evidence an actual tenant was certified. Locator: Rule 117 paragraphs 2d and 3a.

Certificate periods
Owner exempt purchases run from the selected exemption start through December 31, 2031. A customer starts at the later of the owner start or its qualifying contract start and ends at the earlier of contract end or December 31, 2031.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

The customer and owner windows are separate. No actual certificate or uninterrupted eligibility is inferred. Locator: Rule 117 paragraph 3b and 5e.

Conditional bond
Revenue may require an owner bond at its discretion, capped at twenty million dollars. Customers are not required to obtain a bond.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

A possible security requirement, not a paid subsidy, mandatory flat deposit or actual bond amount. Locator: Rule 117 paragraph 5c and Revenue guidance.

Annual and investment reports
Annual reports generally follow an April 30 deadline with stated calendar exceptions and special prior year rules. Annual reporting continues while the owner holds a valid certificate after the investment period. A separate investment report is due within sixty days after that period ends.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

Reporting requirements are not actual filed reports, public facility water disclosures or verified hiring and tax benefits. Discretionary extensions are not assumed granted. Locator: Rule 117 paragraphs 7 and 8.

Compliance and refunds
The rule provides certificate revocation and repayment of exempted tax plus interest for specified failures. Liability differs for owners and customers depending on the reason. A qualifying refund requires a certificate and a claim within three years after tax payment.Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026.

No automatic universal customer clawback or actual recapture, refund or paid benefit is established. Qualifying program refunds do not bear interest. Locator: Rule 117 paragraphs 5d, 6c and 8c.

Hb463 signed on
May 11, 2026Governor of Georgia. Source: May 11, 2026. Checked: October 23, 2026.

Governor announcement confirms actual signing of HB 463, distinct from this program requirement review and individual awards. Locator: Governor announcement date and HB 463 paragraph.

Hb463 source difference
HB 463 has a caption mentioning repeal of data center equipment exemptions. Its operative section 4-10 instead lists paragraphs 24, 61, 69 and 33.1 and revises paragraph 36. It does not list paragraph 68.1, which the rule and current Revenue guidance identify for this program.Georgia General Assembly and Governor of Georgia. Source: Publication date not stated. Checked: October 23, 2026. Georgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

The caption and operative list remain separate. This review does not infer a blanket repeal of paragraph 68.1 from the caption or claim the final outcome of every separate 2026 proposal. Locator: HB 463 PDF pages 1 and 11, lines 246 through 257; Rule 117 purpose; Revenue guidance.

Reported jobs
Not establishedGeorgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

No actual hiring or wages admitted. Locator: Program review boundary.

Actual tax benefit
Not establishedGeorgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

No actual exemption, refund or recapture amount reviewed. Locator: Program review boundary.

Individual certifications
Not establishedGeorgia Secretary of State, Department of Revenue rules. Source: Publication date not stated. Checked: October 23, 2026. Georgia Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

No individual certificate or eligibility finding admitted. Locator: Program review boundary.

"}]}