HB 116

Abstract

Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standardsin order to be eligible for the sales and use tax exemption fordata center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstratesthat (i) its facilities either (a) have a power usage effectivenessscore of no greater than 1.2 or (b) for data centers co-located inbuildings with other commercial uses, achieve an energy efficiencylevel of no less than the most efficient 15 percent of similar buildingsconstructed in the previous five years and (ii) it will procure carbon-freerenewable energy and associated renewable energy certificates fromfacilities equal to 90 percent of its electricity requirements orthat its electricity will be otherwise derived from non-carbon-emitting,renewable sources.