Bill > H0521

This bill adds to and amends existing law to provide a sales and use tax exemption for the purchase or use of eligible server equipment and new data center facilities by a qualifying business. A qualifying business is one that makes capital investments of at least $250 million in one or more data centers in Idaho within the first five years and creates and maintains at least 30 new jobs at the data center within two years of operations. The bill outlines the definition of eligible server equipment, new data center facilities, and qualifying business entity. It also gives the state tax commission the authority to promulgate rules to administer and enforce the provisions of this section.

Budget and Finance, Justice

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2020/legislation/H0521/