---
type: "Bill"
title: "Sales and use tax; certain high-technology data center equipment; prohibit issuance of new certificates of exemption"
description: "A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, so as to prohibit the issuance of new certificates of exemption for certain high-technology data center equipment; to revise the new quality job requirement for such exemption; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2023_24"
identifier: "HB 1192"
citation: "Georgia HB 1192 (2023_24)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Charles Martin", "John Carson", "Shaw Blackmon"]
version_count: 5
action_count: 15
vote_count: 6
first_action: "2024-02-08"
last_action: "2024-05-07"
source: "openstates"
source_identifier: "ocd-bill/6244beb4-eb2a-413c-9a83-bb6bfe38e61c"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "5339bb8be4fcabc7c4b670bff8838d6262e38383c64f617478fe8615f568f7d9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 1192 (2023_24) — Sales and use tax; certain high-technology data center equipment; prohibit issuance of new certificates of exemption

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use tax, so as to prohibit the issuance of new certificates of exemption for certain high-technology data center equipment; to revise the new quality job requirement for such exemption; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Fiscal Note LC 50 0700** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/227589.pdf)
2. **HB 1192/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/227419.pdf)
3. **LC 50 0700/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/223348.pdf)
4. **LC 50 0792S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225898.pdf)
5. **LC 50 0792S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225102.pdf)

## Votes

- Senate Vote #660 - 2023-2024 Regular Session — **32–22** (pass) · upper
- Senate Vote #658 - 2023-2024 Regular Session — **27–22** (pass) · upper
- Senate Vote #659 - 2023-2024 Regular Session — **32–22** (pass) · upper
- House Vote #580 - 2023-2024 Regular Session — **96–71** (pass) · lower
- Senate Vote #666 - 2023-2024 Regular Session — **21–30** (fail) · upper
- Senate Vote #667 - 2023-2024 Regular Session — **29–22** (pass) · upper

## Sponsors

- Charles Martin — primary (person)
- John Carson — primary (person)
- Shaw Blackmon — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-08** House Hopper `introduction`
- **2024-02-09** House First Readers `reading-1`
- **2024-02-12** House Second Readers `reading-2`
- **2024-02-21** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2024-02-27** House Third Readers `reading-3`
- **2024-02-27** House Passed/Adopted By Substitute `passage`
- **2024-02-29** Senate Read and Referred `referral-committee`
- **2024-03-11** Senate Committee Favorably Reported `committee-passage-favorable`
- **2024-03-13** Senate Read Second Time `reading-2`
- **2024-03-14** Senate Engrossed `passage`
- **2024-03-14** Senate Third Read `reading-3`
- **2024-03-14** Senate Passed/Adopted `passage`
- **2024-04-01** House Sent to Governor `executive-receipt`
- **2024-05-07** House Date Signed by Governor `executive-signature`
- **2024-05-07** Veto V7 `executive-veto`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6244beb4-eb2a-413c-9a83-bb6bfe38e61c`. Confidence: reported (aggregated from official Georgia legislature records).