# Georgia SB 408: State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date

Georgia SB 408, State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date, is a 2025-2026 Regular Session Senate bill sponsored by Max Burns (Republican), Gail Davenport (Democrat), Greg Dolezal (Republican) and 19 others; status failed, last action 2026-01-16 (Senate Read and Referred) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB408-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 408
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: State Sales and Use Taxes; data center equipment sales and use tax exemption; advance the sunset date
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-01-16, Senate Read and Referred
- Sponsors: Max Burns (Republican), Gail Davenport (Democrat), Greg Dolezal (Republican), Russ Goodman (Republican), Sonya Halpern (Democrat), Ed Harbison (Democrat), Sally Harrell (Democrat), Jaha Howard (Democrat), Kim Jackson (Democrat), Harold Jones II (Democrat), RaShaun Kemp (Democrat), Nikki Merritt (Democrat), Nan Orrock (Democrat), Elena Parent (Democrat), Nabilah Parkes (Democrat), Sheikh Rahman (Democrat), Michael 'Doc' Rhett (Democrat), Ed Setzler (Republican), Freddie Powell Sims (Democrat), Blake Tillery (Republican), Sam Watson (Republican), Kenya Wicks (Democrat)
- Cosponsors: 0
- Subjects: Finance, General Bill
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Max Burns (Republican), Senate
- Sponsor: Gail Davenport (Democrat), Senate
- Sponsor: Greg Dolezal (Republican), Senate
- Sponsor: Russ Goodman (Republican), Senate
- Sponsor: Sonya Halpern (Democrat), Senate
- Sponsor: Ed Harbison (Democrat), Senate
- Sponsor: Sally Harrell (Democrat), Senate
- Sponsor: Jaha Howard (Democrat), Senate
- Sponsor: Kim Jackson (Democrat), Senate
- Sponsor: Harold Jones II (Democrat), Senate
- Sponsor: RaShaun Kemp (Democrat), Senate
- Sponsor: Nikki Merritt (Democrat), Senate
- Sponsor: Nan Orrock (Democrat), Senate
- Sponsor: Elena Parent (Democrat), Senate
- Sponsor: Nabilah Parkes (Democrat), Senate
- Sponsor: Sheikh Rahman (Democrat), Senate
- Sponsor: Michael 'Doc' Rhett (Democrat), Senate
- Sponsor: Ed Setzler (Republican), Senate
- Sponsor: Freddie Powell Sims (Democrat), Senate
- Sponsor: Blake Tillery (Republican), Senate
- Sponsor: Sam Watson (Republican), Senate
- Sponsor: Kenya Wicks (Democrat), Senate

## Actions (2)

- 2026-01-16: Senate Read and Referred (Senate)
- 2026-01-15: Senate Hopper (Senate)

## Bill text

- As introduced LC 59 0253 (v2): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/239994)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [As introduced LC 59 0253 (v2) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/239994)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/GA-SB408-2025-2026 (as of 2026-10-12).