Modifies provisions for purchasing goods and services related to data center operations in South Dakota.

This bill modifies provisions related to the purchasing of goods and services for data center operations in South Dakota. It defines terms such as "computer software," "data center," and "qualified business." The bill exempts gross receipts from the sale of enterprise information technology equipment or computer software used in a qualified data center from taxation. It also outlines the requirements for a qualified business to be eligible for this exemption, including submitting documentary evidence to the Department of Revenue and filing an affidavit.

Modifies provisions for purchasing goods and services related to data center operations in South Dakota.

This bill modifies provisions related to the purchasing of goods and services for data center operations in South Dakota. It defines terms such as "computer software," "data center," and "qualified business." The bill exempts gross receipts from the sale of enterprise information technology equipment or computer software used in a qualified data center from taxation. It also outlines the requirements for a qualified business to be eligible for this exemption, including submitting documentary evidence to the Department of Revenue and filing an affidavit.