Bill > H0279

This bill provides a sales tax exemption for the purchase of eligible server equipment and new data center facilities by qualifying business entities. The key provisions of the bill include: 1. Exemption from sales tax for the purchase or use of eligible server equipment and new data center facilities by qualifying business entities and their contractors. 2. Definitions of key terms, such as "business entity," "data center," "eligible server equipment," and "qualifying business entities." 3. Criteria for qualifying business entities, including requirements for capital investment and job creation. 4. Provisions for the state tax commission to administer and enforce the exemption, including the ability to promulgate rules and carry out enforcement duties. 5. The effective date of the bill, which is July 1, 2020.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2019/legislation/H0279/