Bill > SF5231

This bill repeals the sales and use tax exemption for data centers, meaning that businesses operating these facilities will now have to pay sales tax on their purchases of enterprise information technology equipment and computer software, which are defined as computers and related equipment for computing, networking, or data storage. The bill also repeals a provision that would have reduced special education aid appropriations if certain conditions were met, and instead directs the commissioner of management and budget to assume a $250,000,000 reduction in special education aid for future biennia, with adjustments to be made based on savings identified from provisions recommended by the Blue Ribbon Commission on Special Education. These changes are intended to take effect on July 1, 2026.