How to Apply for High Technology Data Center Exemption

The following provides information on how to apply for the High Technology Data Center Sales & Use Exemption on the Georgia Tax Center (GTC).

  • Application Process for Data Centers
    1. Log into GTC.
    2. Under the Accounts tab, click the applicable Sales and Use Tax hyperlink for the data center’s location.
    3. Under the I Want To section, click the See more links for my account hyperlink.
    4. Click the Data Center Exemption hyperlink.
    5. Review the information in Step 1. Click the Next button.
    6. Select Data Center from the drop-down. Click the Next button.
    7. Enter the Data Center’s name and address. Click the Verify your address button to validate the address.
    8. Click the red Unverified hyperlink on the Address Search pop-up window.
    9. Select a verified address, if available, by clicking the applicable Select this address hyperlink. If you don’t have a verified address listed, you can select the address you entered.
      Click OK.
    10. Does the Data Center have other physical addresses within the selected county? Yes or No.
      If Yes, use the table to enter the Data Center’s other physical addresses that are located within the selected county. Click the Next button.
      If No, click the Next button.
    11. Enter the Data Center’s Investment Start Date. The date can be manually keyed or selected from a calendar.
    12. Enter the dollar value of the Data Center’s title or interest in real property owned in Georgia. Click the Next button.
    13. Click the Add Attachment button to upload the required documentation.
    14. Select the Type of attachment. Enter a brief Description. Click the Browse button to locate the file on your computer. Click the Save button.
    15. Click the Next button.
    16. Review and acknowledge each statement by placing checkmarks in the checkboxes. Click the Next button.
    17. Review a summary of the request. Click the Submit button.
    18. Click Yes to confirm.

    A confirmation page will appear with the confirmation number for the submission. Click the OK button.

  • Application Process for Data Center Customers
    1. Log into GTC.
    2. Under the Accounts tab, click the applicable Sales and Use Tax hyperlink.
    3. Under the I Want To section, click the See more links for my account hyperlink.
    4. Click the Data Center Exemption hyperlink.
    5. Review the information in Step 1. Click the Next button.
    6. Select Data Center Customer from the drop-down. Click the Next button.
    7. Enter the name and sales tax account number of the Data Center with which your organization entered into a contract. 
      NOTE: The sales tax number entered must be of an approved Data Center. Click the Next button.
    8. Click the Add Attachment button to upload the required documentation.
    9. Select the Type of attachment. Enter a brief Description. Click the Browse button to locate the file on your computer. Click the Save button.
    10. Click the Next button.
    11. Review and acknowledge the statement by placing a checkmark in the checkbox. Click the Next button.
    12. Review a summary of the request. Click the Submit button.
    13. Click Yes to confirm.

    A confirmation page will appear with the confirmation number for the submission. Click the OK button.