Georgia FY2026 estimated combined state and local sales-tax expenditure for the high-technology computer-equipment and data-center equipment exemptions
~$2.5B (FY2026 estimate)estimate
| Value kind | estimate — Interpret this value according to its displayed kind, scope, source, and as-of date. |
|---|---|
| Scope | Combined cost of two exemptions; the high-technology-company exemption also covers eligible firms outside the data-center sector. The dedicated data-center exemption is $1.155B of the FY2026 total. |
| Caveat | The December 2025 state audit put FY2025 forgone state revenue at $474M, a narrower, state-only scope. The 2026 repeal effort (SB 410) died in the House, so the exemption remains in place. |
| As of | January 2026 |
| Source | Georgia OPB, FY2027 Tax Expenditure Report, prepared by Georgia State University Fiscal Research Center, January 2026 · Items 4.06800 and 4.06810, printed pp. 159–160 |
| Review | checking…review by 2027-01-31 · fast cadence |
| Recorded changes | last 2026-10-12 · 3 revisions tracked |
| Claim id | georgia-fy26-estimated-exemption-cost-a-664 |
Where the guide uses it
← Full numbers register — every date-stamped figure in the guide, with revision history.