Minnesota HF4173 modifies tax exemptions for data centers, maintaining certain definitions and altering the exemption for data centers.

Minnesota HF4173 amends tax laws to maintain certain defined terms and modify exemptions for data centers. The bill specifies that data centers must meet certain criteria to qualify for tax exemptions, including having uninterruptible power supplies, sophisticated fire suppression systems, and enhanced security features. It also outlines the process for certifying and refunding sales tax for qualifying purchases. The bill defines terms such as "qualified data center" and "qualified large-scale data center," and it specifies the conditions under which these facilities can claim exemptions.

Minnesota HF4173 modifies tax exemptions for data centers, maintaining certain definitions and altering the exemption for data centers.

Minnesota HF4173 amends tax laws to maintain certain defined terms and modify exemptions for data centers. The bill specifies that data centers must meet certain criteria to qualify for tax exemptions, including having uninterruptible power supplies, sophisticated fire suppression systems, and enhanced security features. It also outlines the process for certifying and refunding sales tax for qualifying purchases. The bill defines terms such as "qualified data center" and "qualified large-scale data center," and it specifies the conditions under which these facilities can claim exemptions.