Documents: Guide

Data Centers Sales & Use Tax Exemption - Aggregate Expenditures by County

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 of 20 new quality jobs during the investment period and make the aggregate expenditures indicated on the PDF below.

The amount of aggregate expenditures is based on the population of the county in which the data center is located as reported in the United States decennial census of 2010.

File Mapping Guide

File Mapping Guide for Withholding.