To qualify for the high-technology data center equipment sales and use tax exemption, data centers must meet the "minimum investment threshold" as defined in O.C.G.A. § 48-8-3(68.1). To meet the minimum investment threshold, the data center must create and maintain an average number of new quality jobs during the investment period and make the aggregate expenditures indicated on the documents below. The minimum investment thresholds are based on the population of the county in which the data center is located as reported in the most recent United States decennial census. Pursuant to HB1291 (2022), as of May 9, 2022, the minimum investment threshold requirements have changed.  Please see Rule 560-12-2-.117 High-Technology Data Center Equipment for more information on this exemption.