Section 9931-D - [Effective Until 12/31/2025] Sales and Use Tax Exemption(a)Sales and use tax.--Beginning January 1, 2022, the tax imposed under Article II shall not be imposed upon the sale at retail or use of computer data center equipment purchased for installation in a certified computer data center, if purchased by any of the following:(1) An owner or operator of a computer data center certified under this subarticle.(2) A qualified tenant of a computer data center certified under this subarticle.(b)Applicability.--A tax exemption approved under this subarticle shall apply during the qualification period as provided under section 2942-D.(c)Exclusions.--The following shall not qualify for a tax exemption:(1) A telecommunications provider's computer data center that does not have retail or wholesale customers being billed or paying for services and does provide a majority of services for internal use or use by the telecommunications provider's subsidiaries.(2) Computer data center equipment used by the certified computer data center for any of the following purposes:(i) Generating electricity for resale purposes to a power utility.(ii) Generating, providing or selling more than 5% of its electricity outside of the certified computer data center.(3) Laptop computers, handheld devices and motor vehicles for use both inside and outside the computer data center.(d) Definition.--As used in this section, the term "qualification period" shall mean the following: (1) With respect to the owner or operator of a computer data center certified under this article, a period of time beginning on the date of certification of the computer data center and expiring at the end of the 25th full calendar year following the calendar year in which the owner or operator filed an application for certification.(2) With respect to a qualified tenant of the owner or operator of a computer data center certified under this article, a period of time beginning on the date that the qualified tenant enters into an agreement concerning the use or occupancy of the computer data center and expiring at the earlier of the expiration of the term of the agreement or the end of the 10th full calender year following the calendar year in which the qualified tenant enters into the agreement.Amended by P.L. TBD 2022 No. 53, § 19, eff. 7/8/2022.Amended by P.L. 124 2021 No. 25, § 38, eff. 6/30/2021.This section is set out more than once due to postponed, multiple, or conflicting amendments.