Expands sales tax exemption for certain data centers to include related taxpayers.

The bill amends the South Carolina Code to extend the sales tax exemption for certain data centers to include taxpayers who bear a relationship as described in Section 267(b) of the Internal Revenue Code. This change aims to provide broader tax relief for entities involved in data center operations.

Expands sales tax exemption for certain data centers to include related taxpayers.

The bill amends the South Carolina Code to extend the sales tax exemption for certain data centers to include taxpayers who bear a relationship as described in Section 267(b) of the Internal Revenue Code. This change aims to provide broader tax relief for entities involved in data center operations.