AZ SB1366

Amends Arizona Revised Statutes sections 41-1519 and 42-5071 to modify computer data center tax relief provisions for the Arizona Commerce Authority.

Removes the restriction preventing new computer data center certifications after December 31, 2023, allowing continued eligibility for tax relief.

Expands the definition of "computer data center equipment" to explicitly include software and property used to support data center operations, whether purchased, leased, or licensed.

Adds exemption from personal property rental tax for computer data center equipment leased or rented to certified data center owners, operators, or qualified colocation tenants during their qualification period.

Applies retroactively to September 12, 2013.