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Researchers: sales‑tax exemptions and MITC show mixed economic returns; data centers partly attributable to exemption
Summary
University teams told the committee administrative and support services and other sales‑tax exemptions marginally stimulate activity; MITC and data‑center exemptions produced measurable but‑for shares (data centers ~30% attributable), while personal/laundry exemptions show stronger local economic multipliers for small firms.
Presenters from Georgia Southern and UGA described results for sales‑tax exemptions, the Manufacturer’s Investment Tax Credit (MITC) and the data‑center equipment exemption.
Ben McKay (Georgia Southern) summarized two projects: personal and laundry services exemptions and the trade‑in vehicle tax exemption. He said the personal/laundry exemption covers barbershops, salons, laundromats and related services and argued exemptions reduce double taxation and can support microbusinesses. "It really ends up having a fairly strong movement through the…
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