High-Technology Data Center Equipment Exemption
How to Apply for the High-Technology Data Center Exemption
- Prior to applying for the exemption, please read Rule 560-12-2-.117.
- Instructions on how to apply for a high-technology data center equipment exemption certificate are posted on the Sales & Use Tax Instructions page.
- If the applicant is a data center and the Department is requiring the applicant to obtain a bond, please use the bond form available on the Department's website. (Please note that data center customers are not required to obtain a bond.)
- As a part of completing the application on GTC, data centers must submit documentation showing the data center’s ability during the investment period to create and maintain the qualifying number of New Quality Jobs and to make the amount of qualifying aggregate expenditures required in O.C.G.A. § 48-8-3(68.1). Examples of supporting documentation include:
- A business plan showing:
- a list of planned expenditures that will count toward the data center’s Minimum Investment Threshold (the estimated dollar amount of each purchase and description of the purchase); and
- a list of planned New Quality Jobs that will be created and maintained during the investment period (a description of each position, estimated wage, and estimated work hours).
- A list of expenditures made to-date that count toward the data center’s Minimum Investment Threshold (the dollar amount of each purchase, the date of purchase, the vendor, and description of the purchase).
- A list showing each New Quality Job created and maintained beginning on the selected investment start date up to the date of application (a description of each position, wage, and work hours).
- A business plan showing:
- Data centers and customers may upload documents through GTC while submitting their applications for the exemption certificate. Alternatively, they may email documents to [email protected].