Georgia exempts qualifying high-technology data centers from state sales and use tax on much of their hardware and equipment under O.C.G.A. § 48-8-3(68.1). The exemption is scheduled to run through December 31, 2031. In the 2026 session lawmakers filed bills to end it early or to pause construction, including SB 408, SB 410 and HB 1012. None became law: SB 410 passed the Senate on March 6, 2026, then stalled in the House.
Power is the other gate. A Georgia Public Service Commission rule adopted on January 23, 2025 requires new Georgia Power customers above 100 megawatts to cover the transmission and distribution costs of serving them during construction, and sends their contracts to the PSC for review. For a hiring plan, the date that matters is when a site gets power, because that is when operations, network and facilities staff have to be in seat.
The build-out recruits from the same pool you do. The network architects, systems administrators and security analysts who run enterprise networks in Atlanta are the people data center operators want for their own operations teams. If you are hiring infrastructure staff here, assume your finalists are also hearing from those operators, and move faster on offers than you would for a software role.