South Dakota HB1005 exempts sales and use taxes for goods and services related to data center operations.
South Dakota HB1005 provides a sales and use tax exemption for goods and services related to data center operations. The bill defines "qualified data center" as a facility in the state containing one or more buildings with a data center. Eligible businesses must ensure electric service is provided by an electric utility under a written agreement or rate schedule that avoids cost shifting to other customers. The bill exempts gross receipts from the sale of enterprise information technology equipment and computer software used in a qualified data center.
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