O.C.G.A. § 48-2-15: The commissioner…

(F) The commissioner shall promulgate such rules and regulations as are necessary to implement the provisions of this paragraph. (G) This paragraph shall stand repealed and reserved by operation of law at the last moment of December 31, 2028; (68.1) (Repealed effective January 1, 2032.) (A) For the period commencing on July 1, 2018, and ending on December 31, 2031, high-technology data center equipment to be incorporated or used in a high-technology data center that meets the high-technology data center minimum investment threshold and other conditions provided in this paragraph. (B) Any person making a sale or lease of high-technology data center equipment shall collect the tax imposed on such sale by this article unless the purchaser furnishes such seller with a certiﬁcate issued by the commissioner certifying that such sale or lease is exempted pursuant to this paragraph. (C)(i) The commissioner shall not issue a certiﬁcate of exemption from sales and use tax to a high-technology data center or high-technology data center customer as provided in this paragraph unless the commissioner makes a determination that the high-technology data center will more likely than not meet the high-technology data center minimum investment threshold. (ii) The commissioner may require any information necessary to determine if such high-technology data center is in compliance with its investment budgeting plan to meet the high-technology data center minimum investment threshold. (iii)(I) Within 60 days after the end of the seventh year following its exemption start date, a high-technology data center shall ﬁle a ﬁnal report with the commissioner listing the expenditures incurred that count toward its minimum investment threshold, the number of new quality jobs created, and any other information that the commissioner may reasonably require to determine whether the high-technology data center has met the minimum investment threshold. (II) If the commissioner determines that a high-technology data center failed to meet its high-technology data center minimum investment threshold, such high-technology data center shall be required to repay all taxes exempted or refunded pursuant to its certiﬁcate of exemption issued pursuant to this paragraph within 90 days after notiﬁcation of such failure. Interest shall be due with such repayment at the rate speciﬁed in Code Section 48-2-40 computed from the date such taxes would have been due but for this exemption. Such repayment shall be calculated notwithstanding otherwise applicable periods of limitation for assessment of taxes under Code Section 48-2-49. (iv)(I) As a condition precedent to the issuance of a certiﬁcate of exemption, the commissioner, at his or her discretion, may require a good and valid bond with a surety company authorized to do business in this state, in an amount ﬁxed by the commissioner not to exceed $20 million. The commissioner shall consider past performance and in-state investment when determining the value of the bond, if one is required. (II) The bond that may be required by this division shall be forfeited and paid to the general fund in an amount representing all taxes and interest required to be repaid pursuant to division (iii) of this subparagraph if the hightechnology data center fails to meet the high-technology data center minimum investment threshold prior to the expiration of the seven-year period. (v) The commissioner shall have the authority to revoke the certiﬁcate of exemption at any time he or she believes that the high-technology data center is not likely to meet its hightechnology minimum investment threshold. (vi) Each high-technology data center that has been issued a certiﬁcate of exemption pursuant to this paragraph shall provide a list of high-technology data center customers that are deploying high-technology data center equipment in its facility and shall notify the commissioner within 30 days of any change to the list. (D)(i) The commissioner shall require annual reporting by the high-technology data center of the amount of taxes exempted under this paragraph, the number of new quality jobs, and the total payroll resulting from construction, maintenance, and operation in and on its facility during the preceding year. (ii) The commissioner shall issue an annual report to the chairperson of the Senate Finance Committee and the chairperson of the House Committee on Ways and Means concerning the exemption allowed by this paragraph. Notwithstanding the conﬁdentiality provisions of Code Section 48-2-15, such report shall include, for the prior calendar year for each high-technology data center issued a certiﬁcate of exemption pursuant to this paragraph, the amount of tax exempted and the number of new quality jobs created by each high-technology data center. (E) The commissioner shall promulgate such rules and regulations as are necessary to implement the provisions of this paragraph. (F) A high-technology data center shall not be entitled to claim any credit authorized under Code Sections 48-7-40 through 48-7-40.33 or Code Section 36-62-5.1 on its tax return if it has received a certiﬁcate of exemption from the commissioner pursuant to this paragraph. If a determination is made by the commissioner pursuant to division (iii) of subparagraph (C) of this paragraph that the high-technology data center must repay all taxes exempted or refunded pursuant to this paragraph, such high-technology data center may ﬁle amended income tax returns claiming any credit to which it would have been entitled under the foregoing Code sections but for having claimed the exemption under this paragraph. (G) As used in this paragraph, the term: (i) “Exemption start date” means the date on or after July 1, 2018, chosen by the high-technology data center and indicated on its application ﬁled on or after January 1, 2019, which begins the seven-year period during which the minimum investment threshold must be met. A refund claim must be ﬁled for taxes paid on purchases qualifying for this exemption for any period on or after July 1, 2018, during which the hightechnology data center has not yet applied for and received its certiﬁcate of exemption from the commissioner. (ii) “High-technology data center” means a facility, campus of facilities, or array of interconnected facilities in this state that is developed to power, cool, secure, and connect its own equipment or the computer equipment of high-technology data center customers and that has an investment budget plan which meets the high-technology data center minimum investment threshold. (iii) “High-technology data center customer” means a client, tenant, licensee, or end user of a high-technology data center that signs at least a 36 month contract for service with the high-technology data center. (iv) “High-technology data center equipment” means computer equipment as deﬁned in paragraph (68) of this Code section of a high-technology data center or such equipment of a high-technology data center customer to be used or deployed in the high-technology data center; and the materials, components, machinery, hardware, software, or equipment, including, but not limited to, emergency backup generators, air handling units, cooling towers, energy storage or energy efficiency technology, switches, power distribution units, switching gear, peripheral computer devices, routers, batteries, wiring, cabling, or conduit, which equipment or materials are used to: (I) Create, manage, facilitate, or maintain the physical and digital environments for computer equipment; (II) Protect the high-technology data center equipment from physical, environmental, or digital threats; or (III) Generate or provide constant delivery of power, environmental conditioning, air cooling, or telecommunications services for the high-technology data center. Such term shall not include real property as deﬁned in Code Section 48-8-3.2. A high-technology data center may not count high-technology data center equipment that it purchases or that is purchased by the high-technology data center customer and subsequently leased to another party more than once for purposes of satisfying the high-technology data center minimum investment threshold. (v) “High-technology data center minimum investment threshold” means: (I) For high-technology data centers located in a county in this state having a population greater than 50,000 according to the United States decennial census of 2010 or any future such census, the creation of 25 new quality jobs and $250 million in aggregate expenditures incurred over any consecutive seven-year period between July 1, 2018, and December 31, 2031, on the design and construction of the high-technology data center and high-technology data center equipment to be used or incorporated in the hightechnology data center; (II) For high-technology data centers located in a county in this state having a population greater than 30,000 and less than 50,001 according to the United States decennial census of 2010 or any future such census, the creation of ten new quality jobs and $75 million in aggregate expenditures incurred over any consecutive seven-year period between July 1, 2018, and December 31, 2031, on the design and construction of the high-technology data center and hightechnology data center equipment to be used or incorporated in the high-technology data center; and (III) For high-technology data centers located in a county in this state having a population less than 30,001 according to the United States decennial census of 2010 or any future such census, the creation of ﬁve new quality jobs and $25 million in aggregate expenditures incurred over any consecutive seven-year period between July 1, 2018, and De686 cember 31, 2031, on the design and construction of the high-technology data center and high-technology data center equipment to be used or incorporated in the hightechnology data center. (vi) “New quality jobs” shall have the same meaning as provided in paragraph (2) of subsection (a) of Code Section 48-7-40.17. (H) This paragraph shall stand repealed by operation of law on January 1, 2032; (69) The sale of machinery, equipment, and materials incorporated into and used in the construction or operation of a clean room of Class 100 or less in this state, not to include the building or any permanent, nonremovable component of the building that houses such clean room, provided that such clean room is used directly in the manufacture of tangible personal property in this state; (70)(A) For the purposes of this paragraph, the term “local sales and use tax” shall mean any sales tax, use tax, or local sales and use tax which is levied and imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to constitutional amendment; by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965”; by or pursuant to Article 2 of this chapter; by or pursuant to Article 2A of this chapter; by or pursuant to Part 1 of Article 3 of this chapter; or by or pursuant to Part 2 of Article 3 of this chapter. (B) The sale of natural or artiﬁcial gas used directly in the production of electricity which is subsequently sold. (C) The exemption provided for in subparagraph (B) of this paragraph shall not apply to any local sales and use tax levied or imposed at any time. (D) The commissioner shall adopt rules and regulations to carry out the provisions of this paragraph; (70.1)(A) For the period commencing July 1, 2008, and concluding on December 31, 2010, the sale of natural or artiﬁcial gas, No. 2 fuel oil, No. 6 fuel oil, propane, petroleum coke, and coal used directly or indirectly in the manufacture or processing, in a manufacturing plant located in this state, of tangible personal property primarily for resale, and the fuel cost recovery component of retail electric rates used directly or indirectly in the manufacture or processing, in a manufacturing plant located in this state, of tangible personal property primarily for resale. (B) The exemption provided for in subparagraph (A) of this paragraph shall not apply to the ﬁrst $7.60 per decatherm of the sales price or cost price of natural or artiﬁcial gas, the ﬁrst $2.48 per gallon of the sales price or cost price of No. 2 fuel oil, the ﬁrst $1.72 per gallon of the sales price or cost price of No. 6 fuel oil, the ﬁrst $1.44 per gallon of the sales price or cost price of propane, the ﬁrst $57.90 per ton of petroleum coke, the ﬁrst $57.90 per ton of coal, or the ﬁrst 3.44¢ per kilowatt hour of the fuel cost recovery component of retail electricity rates whether such fuel recovery charges are charged separately or are embedded in such electric rates. Dealers with such embedded rates may exempt from the electricity sales upon which the sales tax is calculated no more than the amount, if any, by which the fuel cost recovery charge approved by the Georgia Public Service Commission for transmission customers of electric utilities regulated by the Georgia Public Service Commission exceeds 3.44¢ per kilowatt hour. (C)(i) For the purposes of this paragraph, the term “local sales and use tax” shall mean any sales tax, use tax, or local sales and use tax which is levied and imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to constitutional amendment; by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965”; or by or pursuant to Article 2, 2A, 3, or 4 of this chapter. (ii) The exemption provided for in subparagraph (A) of this paragraph shall not apply to any local sales and use tax levied or imposed at any time. (D) Any person making a sale of items qualifying for exemption under subparagraph (A) of this paragraph shall be relieved of the burden of proving such qualiﬁcation if the person receives in good faith a certiﬁcate from the purchaser certifying that the purchase is exempt under this paragraph. (E) Any person who qualiﬁes for this exemption shall notify and certify to the person making the qualiﬁed sale that this exemption is applicable to the sale; (71) Sales to or by any nonproﬁt organization which has as its primary purpose the raising of funds for books, materials, and programs for public libraries if such organization qualiﬁes as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code; (72) The sale or use of all mobility enhancing equipment prescribed by a physician; (73) Reserved; (74)(A)(i) Except as otherwise provided in divisions (ii) and (iii) of this subparagraph, the sale or use of digital broadcast equipment sold to, leased to, or used by a federally licensed commercial or public radio or television broadcast station, a cable network, or a cable distributor that enables a radio or television station, cable network, or cable distributor to originate and broadcast or transmit or to receive and broadcast or transmit digital signals, including, but not limited to, digital broadcast equipment required by the Federal Communications Commission. (ii) For commercial or public television broadcasters and cable distributors, such equipment shall be limited to antennas, transmission lines, towers, digital transmitters, studio to transmitter links, digital routing switchers, character generators, Advanced Television Systems Committee video encoders and multiplexers, monitoring facilities, cameras, terminal equipment, tape recorders, and ﬁle servers. (iii) For radio broadcasters, such equipment shall be limited to transmitters, digital audio processors, and diskettes. (B) As used in this paragraph, the term: (i) “Digital broadcast equipment” means equipment purchased, leased, or used for the origination or integration of program materials for broadcast over the airwaves or transmission by cable, satellite, or ﬁber optic line which uses or produces an electronic signal where the signal carries data generated, stored, and processed as strings of binary data. Data transmitted or stored as digital data consists of strings of positive or nonpositive elements of a transmission expressed in strings of 0’s and 1’s which a computer or processor can reconstruct as an electronic signal. (ii) “Federally licensed commercial or public radio or television broadcast station” means any entity or enterprise, either commercial or noncommercial, which operates under a license granted by the Federal Communications Commission for the purpose of free distribution of audio and video services when the distribution occurs by means of transmission over the public airwaves. (C) The exemption provided under this paragraph shall not apply to any of the following: (i) Repair or replacement parts purchased for the equipment described in this paragraph; (ii) Equipment purchased to replace equipment for which an exemption was previously claimed and taken under this paragraph; (iii) Any equipment purchased after a television station, cable network, or cable distributor has ceased analog broadcasting, or purchased after November 1, 2004, whichever occurs ﬁrst; or (iv) Any equipment purchased after a radio station has ceased analog broadcasting, or purchased after November 1, 2008, whichever occurs ﬁrst. (D) Any person making a sale of digital broadcasting equipment to a federally licensed commercial or public radio or television broadcast station, cable network, or cable distributor shall collect the tax imposed on the sale by this article unless the purchaser furnishes a certiﬁcate issued by the commissioner certifying that the purchaser is entitled to purchase the equipment without paying the tax; (75)(A) The sale of eligible property. The exemption provided by this paragraph applies only to sales occurring during the period commencing at 12:01 A.M. on July 30, 2016, and concluding at 12:00 Midnight on July 31, 2016. (B) As used in this paragraph, the term: (i) “Clothing” means all human wearing apparel suitable for general use and includes footwear. The term “clothing” excludes belt buckles sold separately; costume masks sold separately; patches and emblems sold separately; sewing equipment and supplies, including but not limited to knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles; sewing materials that become part of clothing, including but not limited to buttons, fabric, lace, thread, yarn, and zippers; and clothing accessories or equipment. (ii) “Clothing accessories or equipment” means incidental items worn on the person or in conjunction with clothing. (iii) “Computer” means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. The term “computer” excludes cellular phones. (iv) “Computer software” means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. (v) “Eligible property” means: (I) Articles of clothing with a sales price of $100.00 or less per item; (II) Computers, computer components, and prewritten computer software purchased for noncommercial home or personal use with a sales price of $1,000.00 or less per item; and (III) School supplies, school art supplies, school computer supplies, and school instructional materials purchased for noncommercial use with a sales price of $20.00 or less per item. (vi) “Prewritten computer software” means computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the speciﬁcations of a speciﬁc purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the speciﬁcations of a speciﬁc purchaser when it is sold to a person other than the speciﬁc purchaser. Where a person modiﬁes or enhances computer software of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such person’s modiﬁcations or enhancements. Prewritten computer software or a prewritten portion thereof that is modiﬁed or enhanced to any degree, where such modiﬁcation or enhancement is designed and developed to the speciﬁcations of a speciﬁc purchaser, remains prewritten computer software; provided, however, that, where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modiﬁcation or enhancement, such modiﬁcation or enhancement shall not constitute prewritten computer software. (vii) “School art supply” means an item commonly used by a student in a course of study for artwork. (viii) “School computer supply” means an item commonly used by a student in a course of study in which a computer is used. (ix) “School instructional material” means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. (x) “School supply” means an item commonly used by a student in a course of study. (C) The commissioner shall promulgate any rules and regulations necessary to implement and administer this paragraph including but not be limited to a list of those articles and items qualifying for the exemption pursuant to this paragraph; (76)(A) The sale or use of tangible personal property used for or in the renovation or expansion of an aquarium located in this state that charges for admission and that is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, to the extent provided in this paragraph. (B) This exemption shall apply from July 1, 2023, until December 31, 2026, or until the aggregate sales and use tax refunded pursuant to this paragraph exceeds $4.5 million, whichever occurs ﬁrst. A qualifying aquarium must pay sales and use tax on all purchases and uses of tangible personal property and may obtain the beneﬁt of this exemption from sales and use tax by ﬁling a claim for refund of tax paid on qualifying items. All refunds made pursuant to this paragraph will not include interest. (C) Notwithstanding any provision of Code Section 48-8-63 to the contrary, purchases by a contractor may qualify for the exemption provided for in this paragraph. However, when a contractor purchases qualifying tangible personal property, the contractor shall pay the tax at the time of purchase or at the time of ﬁrst use in this state; and the ultimate owner of the property may ﬁle a claim for refund of the tax paid on the qualifying property. (D) Items qualifying for exemption include all tangible personal property that will remain at the aquarium facility after completion of construction and all tangible personal property that becomes incorporated into the real property structures of the aquarium facility. The exemption excludes all items that remain tangible personal property in the possession of a contractor after the completion of construction. (E) Notwithstanding Code Sections 48-2-15, 48-7-60, and 48-7-61, by June 30 each year, any taxpayer seeking to claim the exemption provided for in subparagraph (A) of this paragraph shall electronically submit to the department, at the time of application for the exemption and any such annual renewal, the total number of visitors admitted, the average monthly number of full-time employees, and the total amount of exempt purchases made by the taxpayer in the preceding calendar year. The department shall then issue a report to the chairpersons of the House Committee on Ways and Means and the Senate Finance Committee containing such information; (77) Reserved; (78)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, from May 5, 2004, until September 1, 2011, sales of tangible personal property used in direct connection with the construction of a new symphony hall facility owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code if the aggregate construction cost of such facility is $200 million or more. (B) Any person making a sale of tangible personal property for the purpose speciﬁed in this paragraph shall collect the tax imposed on this sale unless the purchaser furnishes such person with an exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase the tangible personal property without paying the tax; (79) Reserved; (80)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, from May 17, 2004, until December 31, 2007, sales of tangible personal property to, or used in or for the new construction of an eligible corporate attraction. (B) As used in this paragraph, the term “corporate attraction” means any tourist attraction facility constructed on or after May 17, 2004, dedicated to the history and products of a corporation which costs exceeds $50 million, is greater than 60,000 square feet of space, and has associated facilities, including but not limited to parking decks and landscaping owned by the same owner as the eligible corporate attraction. (C) Any person making a sale of tangible personal property for the purpose speciﬁed in this paragraph shall collect the tax imposed on this sale unless the purchaser furnishes such person with an exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase the tangible personal property without paying the tax; (81) The sale of food and food ingredients to a qualifying airline for service to passengers and crew in the aircraft, whether in ﬂight or on the ground, and the furnishing without charge of food and food ingredients to qualifying airline passengers and crew in the aircraft, whether in ﬂight or on the ground; and for purposes of this paragraph a “qualifying airline” shall mean any person which is authorized by the Federal Aviation Administration or appropriate agency of the United States to operate as an air carrier under an air carrier operating certiﬁcate and which provides regularly scheduled ﬂights for the transportation of passengers or cargo for hire. As used in this paragraph, “food and food ingredients” means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. Food and food ingredients shall not include alcoholic beverages or tobacco; (82)(A) Purchase of Energy Star Qualiﬁed Products or WaterSense Products with a sales price of $1,500.00 or less per product purchased for noncommercial home or personal use. The exemption provided by this paragraph shall apply only to sales occurring during the period commencing at 12:01 A.M. on September 30, 2016, and concluding at 12:00 Midnight on October 2, 2016. (B) As used in this paragraph, the term: (i) “Energy Star Qualiﬁed Product” means any dishwasher, clothes washer, air conditioner, ceiling fan, ﬂuorescent light bulb, dehumidiﬁer, programmable thermostat, refrigerator, door, or window that meets the energy efficient guidelines set by the United States Environmental Protection Agency and the United States Department of Energy and is authorized to carry the Energy Star label. (ii) “WaterSense Product” means a product authorized to bear the United States Environmental Protection Agency WaterSense label. (C) The exemption provided for in subparagraph (A) of this paragraph shall not apply to purchases of Energy Star Qualiﬁed Products or WaterSense Products purchased for trade, business, or resale. (D) The commissioner shall promulgate any rules and regulations necessary to implement and administer this paragraph; (83)(A) The sale or use of biomass material, including pellets or other fuels derived from compressed, chipped, or shredded biomass material, utilized in the production of energy, including without limitation the production of electricity, steam, or the production of electricity and steam, which is subsequently sold. (B) As used in this paragraph, the term “biomass material” means organic matter, excluding fossil fuels, including agricultural crops, plants, trees, wood, wood wastes and residues, sawmill waste, sawdust, wood chips, bark chips, and forest thinning, harvesting, or clearing residues; wood waste from pallets or other wood demolition debris; peanut shells; pecan shells; cotton plants; corn stalks; and plant matter, including aquatic plants, grasses, stalks, vegetation, and residues, including hulls, shells, or cellulose containing ﬁbers; (84)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, from July 1, 2006, until June 30, 2008, sales of tangible personal property used in direct connection with the construction of a national infantry museum and heritage park facility. (B) As used in this paragraph, the term “national infantry museum and heritage park facility” means a museum and park facility which is constructed after July 1, 2006; is dedicated to the history of the American foot soldier; has more than 130,000 square feet of space; and has associated facilities, including, but not limited to, parking, parade grounds, and memorial areas. (C) Any person making a sale of tangible personal property for the purpose speciﬁed in this paragraph shall collect the tax imposed on this sale unless the purchaser furnishes such person with an exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase the tangible personal property without paying the tax; (85) Reserved; (86) The sale or use of engines, parts, equipment, and other tangible personal property used in the maintenance or repair of aircraft when such engines, parts, equipment, and other tangible personal property are installed on such aircraft that is being repaired or maintained in this state, so long as such aircraft is not registered in this state; (87)(A) The sale or use of tangible personal property used for or in the renovation or expansion of a zoological institution to the extent provided in this paragraph. (B) As used in this paragraph, the term “zoological institution” means a nonproﬁt wildlife park, terrestrial institution, or facility which: (i) Is open to the public, charges for admission, exhibits and cares for a collection consisting primarily of animals other than ﬁsh, and has received accreditation from the Association of Zoos and Aquariums; and (ii) Is located in this state and owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code. (C) This exemption shall apply from July 1, 2023, until December 31, 2026, or until the aggregate sales and use tax refunded pursuant to this paragraph exceeds $800,000.00, whichever occurs ﬁrst. A qualifying zoological institution shall pay sales and use tax on all purchases and uses of tangible personal property and may obtain the beneﬁt of this exemption from sales and use tax by ﬁling a claim for refund of tax paid on qualifying items. All refunds made pursuant to this paragraph shall not include interest. (D) Notwithstanding any provision of Code Section 48-8-63 to the contrary, purchases by a contractor may qualify for the exemption provided for in this paragraph. However, when a contractor purchases qualifying tangible personal property, the contractor shall pay the tax at the time of purchase or at the time of ﬁrst use in this state; and the ultimate owner of the property may ﬁle a claim for refund of the tax paid on the qualifying property. (E) Items qualifying for exemption include all tangible personal property that will remain at the zoological institution after completion of construction and all tangible personal property that becomes incorporated into the real property structures of the zoological institution. This exemption excludes all items that remain tangible personal property in the possession of a contractor after the completion of construction; (88)(A) Notwithstanding any provision of Code Section 48-8-63 to the contrary, from July 1, 2009, until July 30, 2015, sales of tangible personal property to, or used in or for the new construction of, a civil rights museum. (B) As used in this paragraph, the term “civil rights museum” means a museum which is constructed after July 1, 2009; is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code; has more than 40,000 square feet of space; and has associated facilities, including, but not limited to, special event space and retail space. (C) Any person making a sale of tangible personal property for the purpose speciﬁed in this paragraph shall collect the tax imposed on this sale unless the purchaser furnishes such person with an exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase the tangible personal property without paying the tax. (D) The exemption provided for under subparagraph (A) of this paragraph shall not apply to sales of tangible personal property that occur after the museum is opened to the public; (89) For the period commencing on July 1, 2009, and ending on June 30, 2011, the sale or use of an airplane ﬂight simulation training device approved by the Federal Aviation Administration under Appendices A and B, 14 C.F.R. Part 60; (90) Internet access service; (91) The sale of prewritten computer software transferred electronically to the purchaser or delivered to the purchaser by means of load and leave; provided, however, that the exemption granted by this paragraph shall not include sales of speciﬁed digital products, other digital goods, or digital codes; (92) For the period commencing July 1, 2012, and ending on December 31, 2013, sales to an organization deﬁned by the Internal Revenue Service as an instrumentality of the states relating to the holding of an annual meeting in this state; (93)(A) For the period commencing January 1, 2012, until December 31, 2026, sales of tangible personal property used for and in the construction of a competitive project of regional signiﬁcance. (B) The exemption provided in subparagraph (A) of this paragraph shall apply to purchases made during the entire time of construction of the competitive project of regional signiﬁcance so long as such project meets the deﬁnition of a competitive project of regional signiﬁcance within the period commencing January 1, 2012, until December 31, 2026. (C) The department shall not be required to pay interest on any refund claims ﬁled for local sales and use taxes paid on purchases made prior to the implementation of this paragraph. (D) As used in this paragraph, the term “competitive project of regional signiﬁcance” means the location or expansion of some or all of a business enterprise’s operations in this state where the commissioner of economic development determines that the project would have a signiﬁcant regional impact. The commissioner of economic development shall promulgate regulations in accordance with the provisions of this paragraph outlining the guidelines to be applied in making such determination; (94) The sale, use, consumption, or storage of materials, containers, labels, sacks, or bags used for packaging tangible personal property for shipment or sale. To qualify for the packaging exemption, the items shall be used solely for packaging and shall not be purchased for reuse. The packaging exemption shall not include materials purchased at a retail establishment for consumer use; (95) The sale or purchase of any motor vehicle titled in this state on or after March 1, 2013, pursuant to Code Section 48-5C-1. Except as otherwise provided in this paragraph, this exemption shall not apply to rentals of motor vehicles for periods of 31 or fewer consecutive days. Lease payments for a motor vehicle that is leased for more than 31 consecutive days for which a state and local title ad valorem tax is paid shall be exempt from sales and use taxes as provided for in this paragraph. No sales and use taxes shall be imposed upon state and local title ad valorem tax fees imposed pursuant to Chapter 5C of this title as a part of the purchase price of a motor vehicle or any portion of a lease or rental payment that is attributable to payment of state and local title ad valorem tax fees under Chapter 5C of this title; (96)(A) The sale or use of construction materials used for or in the construction of buildings at a private college to the extent provided in subparagraphs (B) and (C) of this paragraph. As used in this paragraph, the term “private college” means a college in this state which is operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and has an enrollment of between 1,000 and 3,000 students. (B) This exemption shall apply from July 1, 2015, until June 30, 2016, or until the aggregate state sales and use tax refunded pursuant to this paragraph exceeds $350,000.00, whichever occurs ﬁrst. A qualifying private college shall pay sales and use tax on all purchases and uses of construction materials and may obtain the beneﬁt of this exemption from state sales and use tax by ﬁling a claim for refund of tax paid on qualifying items. All refunds made pursuant to this paragraph shall not include interest. (C)(i) This exemption shall apply from July 1, 2015, until June 30, 2016. A qualifying private college shall pay sales and use tax on all purchases and uses of construction materials and may obtain the beneﬁt of this exemption from local sales and use tax by ﬁling a claim for refund of tax paid on qualifying items. All refunds made pursuant to this paragraph shall not include interest. (ii) For purposes of this subparagraph, local sales and use tax shall be deﬁned as any local sales and use tax levied or imposed at any time in any area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965,” or such taxes as authorized by or pursuant to Article 2, 2A, 3, 4, or 5 of this chapter. (D) Notwithstanding any provision of Code Section 48-8-63 to the contrary, purchases by a contractor may qualify for the exemption provided for in this paragraph. However, when a contractor purchases qualifying construction materials, the contractor shall pay the tax at the time of purchase or at the time of ﬁrst use in this state; and the ultimate owner of the property may ﬁle a claim for refund of the tax paid on the qualifying property. (E) Items qualifying for exemption include all construction materials that will remain at the private college after completion of construction and all construction materials that become incorporated into the real property structures of the private college. This exemption excludes all items that remain in the possession of a contractor after the completion of construction; (97)(A) Sales of admissions to nonrecurring major sporting events in this state expected to generate over $50 million in the host locality. (B) As used in this paragraph, the term “major sporting event” means the National Football League championship game; any semiﬁnal game or championship game of a national collegiate tournament; a Major League Baseball, Major League Soccer, or National Basketball Association all-star game; any match of a FIFA World Cup; or any other nonrecurring major sporting event determined by the commissioner of economic development and the state revenue commissioner to be a major sporting event. (C) As used in this paragraph, the term “nonrecurring” means not occurring in this state more than once every three years. (D) The revenue projections for purposes of this paragraph shall include, but not be limited to, lodging, meals, vehicle rentals, and admissions to tourist attractions. (E) Determinations made under this paragraph by the commissioners on or after July 1, 2016, shall be made prior to the date of the convening of the General Assembly immediately preceding the awarding of the sales tax exemption for a major sporting event. Such a determination shall become effective either 30 days prior to the major sporting event or on the ﬁrst ﬁscal day of the ﬁscal year immediately following a year during which such determination was made, whichever is earlier. Such a determination may be rendered null and void by a joint resolution passed by both chambers of the General Assembly. In the event that the presiding officers of the General Assembly, in their discretion, choose to introduce such a joint resolution, a special committee in each respective chamber of the General Assembly will be appointed by the presiding officers of both chambers of the General Assembly for the purpose of considering such a joint resolution, subject to the rules of both respective chambers. (F) This paragraph shall stand automatically repealed on December 31, 2031; provided, however, that this repeal shall not apply to any event for which an application has been submitted prior to December 31, 2031; (98)(A) For the period beginning July 1, 2017, and ending June 30, 2020, sales of tangible personal property and services to a qualiﬁed job training organization when such organization obtains an exemption determination letter from the commissioner. (B) For the purposes of this paragraph, the term “qualiﬁed job training organization” means an organization which: (i) Is located in this state; (ii) Is exempt from income taxation under Section 501(c)(3) of the Internal Revenue Code; (iii) Specializes in the retail sale of donated items; (iv) Provides job training and employment services to individuals with workplace disadvantages and disabilities, including, but not limited to, reentry citizens who shall be persons released from incarceration, persons with disabilities, and veterans; and (v) Uses a majority of its revenues for job training and placement programs. (C)(i) For the purposes of this paragraph, the term “local sales and use tax” means any sales tax, use tax, or local sales and use tax which is levied and imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to constitutional amendment; by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965”; or by or pursuant to Article 2, Article 2A, Part 1 or Part 2 of Article 3, Article 4, or Article 5 of this chapter. (ii) The exemption provided for in subparagraph (A) of this paragraph shall not apply to any local sales and use tax levied or imposed at any time. (D) Any qualiﬁed job training organization which is granted an exemption under this paragraph shall provide an annual report to the department which contains, but is not limited to, the following: (i) The number of individuals trained in the program; (ii) The number of individuals employed by the organization after receiving such training; and (iii) The number of individuals employed in full-time positions outside the organization after such training. Such data shall be compiled by the department and presented to the House Committee on Ways and Means and the Senate Finance Committee for consideration prior to any renewal or extension of the exemption provided by this paragraph. (E) The commissioner shall promulgate any rules and regulations necessary to implement and administer this paragraph; (99)(A) The sale or use of tangible personal property used for or in the renovation or expansion of a theater located within a facility in this state that contains an art museum, symphonic hall, and theater that charges for admission and is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, if such organization’s primary mission is to provide arts and education programming for the beneﬁt of the citizens of this state, to the extent provided in subparagraphs (B) and (C) of this paragraph. (B) This exemption shall apply from July 1, 2017, until January 1, 2019, and until the aggregate state sales and use tax refunded pursuant to this paragraph exceeds $750,000.00. A qualifying organization must pay sales and use tax on all purchases and uses of tangible personal property and may obtain the beneﬁt of this exemption from state sales and use tax by ﬁling a claim for refund of tax paid on qualifying items. All refunds made pursuant to this paragraph shall not include interest. (C) This exemption shall apply from July 1, 2017, until January 1, 2019, to any local sales and use tax levied or imposed at any time in any area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965,” or such taxes as authorized by or pursuant to Article 2, 2A, 3, 4, or 5 of this chapter. (D) Notwithstanding any provision of Code Section 48-8-63 to the contrary, purchases by a contractor may qualify for the exemption provided for in this paragraph. However, when a contractor purchases qualifying tangible personal property, the contractor shall pay the tax at the time of purchase or at the time of ﬁrst use in this state; and the ultimate owner of the property may ﬁle a claim for refund of the tax paid on the qualifying property. (E) Items qualifying for exemption include all tangible personal property that will remain at the theater after completion of construction and all tangible personal property that becomes incorporated into the real property structures of the theater. The exemption excludes all items that remain tangible personal property in the possession of a contractor after the completion of construction; (100) (Repealed effective December 31, 2027.) (A) Sales of tickets, fees, or charges for admission to a ﬁne arts performance or exhibition conducted within a facility in this state that is owned or operated by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, or a museum of cultural signiﬁcance, if such organization’s or museum’s mission is to advance the arts in this state and to provide arts, educational, and culturally signiﬁcant programming and exhibits for the beneﬁt and enrichment of the citizens of this state. (B) As used in this paragraph, the term “ﬁne arts” means music performed by a symphony orchestra, poetry, photography, ballet, dance, opera, theater, dramatic arts, painting, sculpture, ceramics, drawing, watercolor, graphics, printmaking, and architecture. (C) This paragraph shall stand repealed and reserved on December 31, 2027; (101)(A) The sale or use of noncommercial written materials or mailings by an organization which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, if the organization is located in this state and provides such materials to charity supporters for educational, charitable, religious, or fundraising purposes, to the extent provided in subparagraph (B) of this paragraph. (B) This exemption shall apply from July 1, 2018, until July 1, 2026. A qualifying organization must pay sales and use tax on all purchases and uses of tangible personal property and may obtain the beneﬁt of this exemption from sales and use taxes by ﬁling a claim for refund of tax paid on qualifying items. All refunds made pursuant to this paragraph shall not include interest; (102)(A) Fifty percent of the sales price of a manufactured home if such manufactured home is installed pursuant to Code Section 8-2-160 and will be converted to real property pursuant to Code Section 8-2-183.1 within 30 days of the retail sale. (B) As used in this paragraph, the term “manufactured home” means a structure built on a permanent chassis that: (i) Is designed to be used as a dwelling; (ii) Is transportable in one or more sections; (iii) Contains plumbing, heating, air-conditioning, and electrical systems; and (iv) Is designed to have an angled roof and contain an area of at least 650 square feet. (C) Within 30 days of a sale exempted as provided for in subparagraph (A) of this paragraph, the seller shall complete the requirements of Code Section 8-2-183.1 and properly ﬁle a copy of the Certiﬁcate of Permanent Location with the clerk of superior court, or the commissioner shall recover from the seller 1.5 times the amount of tax exempted by this paragraph. (D) A manufactured home that is exempted as provided in subparagraph (A) of this paragraph shall not be eligible for a Certiﬁcate of Removal from Permanent Location provided in Part 4 of Article 2 of Chapter 2 of Title 8, or any other manner of a return to tangible personal property unless the amount exempted pursuant to subparagraph (A) of this paragraph is paid to the commissioner. (E) The exemption provided for in subparagraph (A) of this paragraph shall not apply to any sales and use tax levied or imposed in an area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to: (i) Constitutional amendment; (ii) Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the “Metropolitan Atlanta Rapid Transit Authority Act of 1965”; or (iii) Article 2, 2A, 3, 4, 5, or 5A of this chapter; (103) Reserved; (104) Sales to or by any nonproﬁt organization which has as its primary purpose providing poultry diagnostic and disease monitoring services if such organization qualiﬁes as a tax-exempt organization under Section 501(c)(5) of the Internal Revenue Code; or (105) Sales to or by an eligible recipient, as deﬁned in Code Section 31-8-300, which provides pharmacy related services only for the purpose of dispensing donated or purchased drugs pursuant to the drug repository program established under Article 10 of Chapter 8 of Title 31, if such organization qualiﬁes as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code or is an organization that is treated for federal income tax purposes as a disregarded entity of a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. History. Ga. L. 1951, p. 360, §§ 3, 22; Ga. L. 1953, Jan.-Feb. Sess., p. 182, §§ 1, 2; Ga. L. 1953, Jan.-Feb. Sess., p. 191, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 192, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 194, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 199, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 301, § 1; Ga. L. 1960, p. 153, § 2; Ga. L. 1963, p. 13, § 1; Ga. L. 1963, p. 132, § 1; Ga. L. 1963, p. 613, § 1; Ga. L. 1964, p. 57, § 3; Ga. L. 1964, p. 206, § 1; Ga. L. 1964, p. 672, § 1; Ga. L. 1965, p. 13, § 1; Ga. L. 1966, p. 211, § 1; Ga. L. 1966, p. 507, § 1; Ga. L. 1966, p. 537, §§ 1, 2; Ga. L. 1967, p. 282, § 1; Ga. L. 1967, p. 283, § 1; Ga. L. 1967, p. 286, § 1; Ga. L. 1968, p. 129, § 1; Ga. L. 1968, p. 136, § 1; Ga. L. 1968, p. 201, § 1; Ga. L. 1968, p. 545, § 1; Ga. L. 1968, p. 559, § 1; Ga. L. 1970, p. 16, § 1; Ga. L. 1970, p. 252, § 2; Ga. L. 1970, p. 254, § 1; Ga. L. 1970, p. 460, § 1; Ga. L. 1970, p. 631, § 1; Ga. L. 1971, p. 80, § 1; Ga. L. 1971, p. 265, § 1; Ga. L. 1971, p. 474, § 1; Ga. L. 1971, p. 653, § 1; Ga. L. 1972, p. 457, § 1; Ga. L. 1972, p. 504, § 1; Ga. L. 1973, p. 276, § 1; Ga. L. 1976, p. 411, § 1; Ga. L. 1976, p. 672, § 1; Ga. L. 1976, p. 987, § 1; Ga. L. 1977, p. 590, § 1; Code 1933, § 91A-4503, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1978, p. 1160, §§ 1-4; Ga. L. 1978, p. 1634, § 1; Ga. L. 1978, p. 1664, § 2; Ga. L. 1978, p. 1666, § 1; Ga. L. 1979, p. 5, §§ 85-92; Ga. L. 1979, p. 1278, §§ 1, 2; Ga. L. 1980, p. 10, §§ 25, 26; Ga. L. 1980, p. 586, § 1; Ga. L. 1980, p. 805, § 1; Ga. L. 1980, p. 1188, § 1; Ga. L. 1981, p. 1857, § 41; Ga. L. 1984, p. 1466, § 1; Ga. L. 1985, p. 491, § 1; Ga. L. 1985, p. 624, § 1; Ga. L. 1985, p. 625, § 1; Ga. L. 1985, p. 1177, § 1; Ga. L. 1986, p. 10, § 48; Ga. L. 1986, p. 1453, § 1; Ga. L. 1986, p. 1459, § 1; Ga. L. 1986, p. 1464, § 2; Ga. L. 1986, p. 1467, §§ 1, 2; Ga. L. 1986, p. 1584, § 1; Ga. L. 1987, p. 191, § 9; Ga. L. 1989, p. 62, §§ 2, 3; Ga. L. 1989, p. 622, § 1; Ga. L. 1990, p. 45, § 1; Ga. L. 1991, p. 87, § 2; Ga. L. 1992, p. 1276, § 1; Ga. L. 1992, p. 1521, § 2; Ga. L. 1992, p. 3173, § 1; Ga. L. 1994, p. 132, § 1; Ga. L. 1994, p. 552, § 1; Ga. L. 1994, p. 928, §§ 5, 6; Ga. L. 1994, p. 1269, § 1; Ga. L. 1995, p. 364, § 1; Ga. L. 1995, p. 585, § 8; Ga. L. 1995, p. 991, § 1; Ga. L. 1995, p. 1302, §§ 13, 14; Ga. L. 1996, p. 1, § 1; Ga. L. 1996, p. 220, §§ 8-10; Ga. L. 1996, p. 738, § 1; Ga. L. 1996, p. 1025, § 2; Ga. L. 1996, p. 1643, §§ 1-3; Ga. L. 1997, p. 157, § 1; Ga. L. 1997, p. 1295, § 1; Ga. L. 1997, p. 1412, §§ 1, 2; Ga. L. 1998, p. 128, § 48; Ga. L. 1998, p. 602, §§ 1-3; Ga. L. 1999, p. 634, §§ 1, 2; Ga. L. 2000, p. 409, § 1; Ga. L. 2000, p. 411, § 1; Ga. L. 2000, p. 414, § 1; Ga. L. 2000, p. 415, § 1; Ga. L. 2000, p. 468, § 1; Ga. L. 2000, p. 485, § 1; Ga. L. 2000, p. 615, §§ 1-3; Ga. L. 2000, p. 1202, §§ 1, 2; Ga. L. 2001, p. 4, § 48; Ga. L. 2001, p. 202, §§ 1, 2; Ga. L. 2001, p. 984, §§ 13-16; Ga. L. 2001, p. 1049, § 1; Ga. L. 2001, p. 1068, § 1; Ga. L. 2002, p. 6, § 1; Ga. L. 2002, p. 415, § 48; Ga. L. 2002, p. 575, § 1; Ga. L. 2002, p. 804, § 1; Ga. L. 2002, p. 855, § 1; Ga. L. 2002, p. 954, § 3; Ga. L. 2002, p. 984, § 1; Ga. L. 2003, p. 337, § 1; Ga. L. 2003, p. 665, §§ 11, 12; Ga. L. 2004, p. 154, § 1; Ga. L. 2004, p. 328, § 1; Ga. L. 2004, p. 403, § 1; Ga. L. 2004, p. 628, § 1; Ga. L. 2004, p. 690, § 22; Ga. L. 2004, p. 947, § 1; Ga. L. 2004, p. 1073, § 1; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2005, p. 142, §§ 1, 2/HB 487; Ga. L. 2005, p. 334, § 29-6/HB 501; Ga. L. 2005, p. 725, §§ 1, 2, 3, 4/HB 341; Ga. L. 2005, p. 794, § 1/HB 559; Ga. L. 2005, p. 983, § 1/HB 5; Ga. L. 2006, p. 222, § 1/HB 1014; Ga. L. 2006, p. 263, § 1/HB 1018; Ga. L. 2006, p. 419, § 1/HB 834; Ga. L. 2006, p. 471, § 1/HB 1301; Ga. L. 2006, p. 524, §§ 1, 2/HB 1219; Ga. L. 2006, p. 527, § 1/HB 1121; Ga. L. 2006, p. 538, § 1/HB 841; Ga. L. 2007, p. 47, § 48/SB 103; Ga. L. 2007, p. 207, §§ 1, 2/HB 128; Ga. L. 2007, p. 419, § 1/HB 186; Ga. L. 2007, p. 594, § 1/HB 169; Ga. L. 2007, p. 604, § 1/HB 282; Ga. L. 2007, p. 709, § 1/HB 193; Ga. L. 2008, p. 316, § 1/HB 1178; Ga. L. 2008, p. 340, §§ 1, 2/HB 948; Ga. L. 2008, p. 644, § 31/SB 342; Ga. L. 2008, p. 739, §§ 1, 2, 3/HB 957; Ga. L. 2008, p. 773, § 1/HB 1078; Ga. L. 2008, p. 1148, § 1/HB 1023; Ga. L. 2008, p. 1151, § 1/HB 1110; Ga. L. 2008, p. 1160, § 1/HB 237; Ga. L. 2008, p. 1163, § 1/HB 272; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2009, p. 79, § 2/HB 59; Ga. L. 2009, p. 636, § 1/HB 116; Ga. L. 2009, p. 637, §§ 1, 2/HB 120; Ga. L. 2009, p. 642, § 1/HB 212; Ga. L. 2009, p. 650, § 1/HB 358; Ga. L. 2009, p. 651, § 1/HB 395; Ga. L. 2009, p. 777, § 1/HB 129; Ga. L. 2009, p. 794, § 1/HB 349; Ga. L. 2009, p. 795, § 1/HB 364; Ga. L. 2010, p. 662, § 2/HB 1221; Ga. L. 2011, p. 38, § 4/HB 168; Ga. L. 2011, p. 47, § 1/HB 322; Ga. L. 2011, p. 302, § 1/HB 234; Ga. L. 2012, p. 257, §§ 1-5, 4-1, 5-1, 5-5, 5-6, 6-2/HB 386; Ga. L. 2012, p. 580, § 18/HB 865; Ga. L. 2012, p. 694, § 4/HB 729; Ga. L. 2012, p. 775, § 48/HB 942; Ga. L. 2012, p. 1348, § 2/HB 743; Ga. L. 2013, p. 7, § 4/HB 266; Ga. L. 2013, p. 37, § 2-2/HB 487; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2013, p. 190, § 1/HB 164; Ga. L. 2013, p. 243, § 6.1/HB 318; Ga. L. 2014, p. 51, § 2/HB 958; Ga. L. 2014, p. 633, § 1/HB 933; Ga. L. 2014, p. 866, § 48/SB 340; Ga. L. 2015, p. 236, § 5-3/HB 170; Ga. L. 2015, p. 284, § 1/HB 428; Ga. L. 2015, p. 385, § 417/HB 252; Ga. L. 2015, p. 1219, § 26/HB 202; Ga. L. 2015, p. 1262, § 7/HB 225; Ga. L. 2015, p. 1313, §§ 1, 1A/HB 426; Ga. L. 2016, p. 62, § 1/HB 951; Ga. L. 2016, p. 758, § 4/SB 379; Ga. L. 2016, p. 772, § 1/HB 937; Ga. L. 2016, p. 796, § 1/HB 763; Ga. L. 2016, p. 864, § 48/HB 737; Ga. L. 2017, p. 46, § 2/HB 265; Ga. L. 2017, p. 530, § 1/SB 156; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2018, p. 307, § 1/HB 697; Ga. L. 2018, p. 624, § 1/HB 696; Ga. L. 2018, p. 644, § 4/HB 217; Ga. L. 2018, p. 674, § 1/HB 871; Ga. L. 2018, p. 1075, §§ 1, 2/HB 793; Ga. L. 2018, p. 1112, § 48/SB 365; Ga. L. 2018, Ex. Sess., p. ES7, § 3-2/HB 5EX; Ga. L. 2019, p. 90, § 1/HB 35; Ga. L. 2019, p. 892, § 1/HB 352; Ga. L. 2019, p. 1044, § 1/HB 168; Ga. L. 2019, p. 1056, § 48/SB 52; Ga. L. 2020, p. 792, § 1/SB 104; Ga. L. 2020, p. 903, § 2-1/HB 105; Ga. L. 2021, p. 289, §§ 5-1, 48-8-3 5-2, 7-2/SB 6; Ga. L. 2021, p. 511, § 1/HB 374; Ga. L. 2021, p. 602, § 1-1/HB 498; Ga. L. 2021, p. 922, § 48/HB 497; Ga. L. 2022, p. 285, § 1/HB 1034; Ga. L. 2022, p. 352, § 48/HB 1428; Ga. L. 2022, p. 655, §§ 1, 3/HB 1291; Ga. L. 2022, p. 741, § 1/HB 586; Ga. L. 2022, p. 655, § 2/HB 1291; Ga. L. 2023, p. 335, § 3-2/SB 56, effective January 1, 2024; Ga. L. 2023, p. 344, §§ 1, 2/HB 86, effective July 1, 2023; Ga. L. 2023, p. 727, § 1/HB 408, effective July 1, 2023; Ga. L. 2024, p. HB 1072, § 2-6/HB 1072, effective April 23, 2024; Ga. L. 2024, p. 1052, § 5(48)/SB 448, effective July 1, 2024. Delayed effective date. Code Section 48-8-3 is set out twice in this Code. This version is effective until January 1, 2025. For version effective January 1, 2025, see the following version. Amendments. The ﬁrst 2022 amendment, effective July 1, 2022, inserted “any match of a FIFA World Cup;” in subparagraph (97)(B), and substituted “December 31, 2031” for “December 31, 2022” twice in subparagraph (97)(F). The second 2022 amendment, effective May 2, 2022, part of an Act to revise, modernize, and correct the Code, designated paragraph (103) as “Reserved; or”. The third 2022 amendment, effective May 9, 2022, substituted “December 31, 2023” for “June 30, 2023” in subparagraph (68)(G), substituted “December 31, 2031” for “December 31, 2028” in subparagraph (68.1)(A), and in subdivisions (68.1)(A)(v)(I), (68.1)(A)(v)(II), and (68.1)(A)(v)(III), deleted “the creation of 20 new quality jobs and” from the end of division (68.1)(A)(v), inserted “the creation of 25 new quality jobs and” in subdivision (68.1)(A)(v)(I), substituted “the creation of ten new quality jobs and $75 million” for “$150 million” in subdivision (68.1)(A)(v)(II), substituted “the creation of ﬁve new quality jobs and $25 million” for “$100 million” in subdivision (68.1)(A)(v)(III), and substituted “January 1, 2032” for “January 1, 2029” in subparagraph (68.1)(H). The fourth 2022 amendment, effective May 10, 2022, substituted “December 31, 2027” for “December 31, 2022” in subparagraph (100)(C). The ﬁfth 2022 amendment, effective January 1, 2024, substituted the current provisions of subparagraph (68)(A) for the former provisions, which read: “The sale or lease of computer equipment to be incorporated into a facility or facilities in this state to any high-technology company classiﬁed under the 2017 North American Industrial Classiﬁcation System code 334413, 334614, 511210, 517311, 517312, 517410, 517911, 517919, 518210, 522320, 541330, 541511, 541512, 541513, 541519, 541713, 541715, or 541720 where such sale of computer equipment for any calendar year exceeds $15 million or, in the event of a lease of such computer equipment, the fair market value of such leased computer equipment for any calendar year exceeds $15 million.”, substituted “including, but not limited do,” for “such as” near the beginning of division (68)(C)(i), substituted “Such term” for “The term” at the beginning of division (68)(C)(ii), deleted “or” from the end of subdivision (68)(C)(ii)(I), substituted a semicolon for a period at the end of subdivision (68)(C)(ii)(II), added subdivisions (68)(C)(ii)(III) and (68)(C)(ii)(IV), and substituted “December 31, 2028” for “June 30, 2023” at the end of subparagraph (68)(G). See Editor’s notes for applicability. The ﬁrst 2023 amendment, effective January 1, 2024, substituted “Internet access service” for “Reserved” in paragraph (90), and substituted the current provisions of paragraph (91) for the former provisions, which read: “The sale of prewritten software which has been delivered to the purchaser electronically or by means of load and leave;”. See Editor’s notes for applicability. The second 2023 amendment, effective July 1, 2023, in paragraph (76), deleted “subparagraphs (B) and (C) of” following “extent provided in” in subparagraph (76)(A), in subparagraph (76)(B), substituted “apply from July 1, 2023, until December 31, 2026, or until the aggregate sales and use tax,” for “apply from July 1, 2018, until January 1, 2022, or until the aggregate state sales and use tax” in the ﬁrst sentence, and deleted “state” following “exemption from” in the second sentence, deleted former subparagraph (76)(C), which read: “This exemption shall apply from July 1, 2018, until January 1, 2022, to any local sales and use tax levied or imposed at any time in any area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the ‘Metropolitan Atlanta Rapid Transit Authority Act of 1965,’ or such taxes as authorized by or pursuant to Article 2, 2A, 3, 4, 5, or 5A of this chapter.”, and redesignated former subparagraphs (76)(D) through (76)(F) as present subparagraphs (76)(C) through (76)(E); and, in paragraph (87), deleted “subparagraphs (B) and (C) of” following “to the extent provided in” in subparagraph (87)(A), added the subparagraph (87)(B) designation, and divided former subparagraph (87)(A) into present subparagraphs (87)(A) and (87)(B), redesignated former subparagraph (87)(B) as present subparagraph (87)(C), and, in subparagraph (87)(C), substituted “from July 1, 2023, until December 31, 2026, or until the aggregate sales and use tax” for “from July 1, 2016, until June 30, 2018, or until the aggregate state sales and use tax” and substituted “$800,000.00” for “$350,000.00” in the ﬁrst sentence, and deleted “state” following “exemption from” in the second sentence; deleted former subparagraph (87)(C), which read: “(C)(i) This exemption shall apply from July 1, 2016, until June 30, 2018. A qualifying zoological institution shall pay sales and use tax on all purchases and uses of tangible personal property and may obtain the beneﬁt of this exemption from local sales and use tax by ﬁling a claim for refund of tax paid on qualifying items. All refunds made pursuant to this paragraph shall not include interest. “(ii) For purposes of this subparagraph, local sales and use tax shall be deﬁned as any local sales and use tax levied or imposed at any time in any area consisting of less than the entire state, however authorized, including, but not limited to, such taxes authorized by or pursuant to Section 25 of an Act approved March 10, 1965 (Ga. L. 1965, p. 2243), as amended, the ‘Metropolitan Atlanta Rapid Transit Authority Act of 1965,’ or such taxes as authorized by or pursuant to Article 2, 2A, 3, 4, or 5 of this chapter.” The third 2023 amendment, effective July 1, 2023, substituted “until December 31, 2026” for “until June 30, 2023” in subparagraphs (93)(A) and (93)(B). The ﬁrst 2024 amendment, effective April 23, 2024, deleted “or” from the end of paragraph (103); substituted “; or” for a period at the end of paragraph (104); and added paragraph (105). See Editor’s notes for applicability. The second 2024 amendment, effective July 1, 2024, part of an Act to revise, modernize, and correct the Code, revised punctuation at the end of subparagraphs (68)(G) and (68.1)(H), and in division (75)(B)(vi).