SB 232 Retail Sales and Use Tax; exemption includes certain computer equipment and enabling software

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About SB-232

Sales and use tax exemption; certain computer equipment and enabling software. Expands the sales and use tax exemption for the purchase or lease of computer equipment or enabling software by data centers by extending it to tenants of the centers, and by including jobs created not only by the data center operator but also by the tenants of the data center in collectively meeting the level of new jobs required for eligibility for the exemption.