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Amendment to Georgia’s Sales and Use Tax Regulation for High-Tech Data Center Equipment

  • Georgia Department of Revenue amended the regulation for sales and use tax exemption for high-technology data center equipment
  • Added a definition for data center owner
  • Revised certain existing definitions

Source: vitallaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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