Amendments have been implemented regarding the sales and use tax exemption established for high tech companies purchasing or leasing over $15 million in computer equipment and using that equipment within the state. As of October 1, 2002 high tech companies associated with an “unqualified entity” must collect a majority of its gross revenues (50%) from unaffiliated businesses to qualify for the exemption. The fair market value of all leased equipment can be used towards the $15 million requirement during the first year of the lease. The remaining years of the lease cannot be applied towards the requirement. Also, the definition of “computer equipment” in the state of Georgia now includes “workstations connected to a farm server or main frame via high bandwidth connectivity”. (Reg. Sec. 560-12-2-.107, effective September 20, 2002; HB 1441, Laws 2002, effective October 1, 2002)