Section 9911-D - Sales and Use Tax Refund(a)Application.--Beginning July 1, 2017, an owner or operator or qualified tenant of a computer data center certified under this article may apply for a tax refund of taxes paid under Article II upon the sale at retail or use of computer data center equipment for installation in a computer data center, purchased by:(1) An owner or operator of a computer data center certified under this article.(2) A qualified tenant certified under this article.(b)Applicability.--Taxes paid under Article II during the qualification period shall be eligible for a refund under this article.(c)Exclusions.--The following do not qualify for a tax refund: (1) Computer data center equipment used by the computer data center to: (i) generate electricity for resale purposes to a power utility, except for sales incidental to the primary sale to computer data centers and which qualify under subparagraph (ii); or(ii) generate, provide or sell more than 5% of its electricity outside of the computer data center.Amended by P.L.1242021 No. 25, § 28, eff. 6/30/2021.Added by P.L. TBD 2016 No. 84, § 49, eff. 7/13/2016.