AZ SB1124

Amends Arizona Revised Statutes § 41-1519 to clarify that "computer data center equipment" includes software installed on computer servers within qualified data centers, and that equipment can be licensed or used under a contract for right to use.

Removes the August 31, 2013 effective date restriction, allowing the Arizona Commerce Authority to certify new computer data centers beyond the previous December 31, 2023 deadline (as written in the bill text).

Applies retroactively to September 12, 2013 for purposes of transaction privilege and use tax exemptions on qualified data center equipment.

Limits refund claims for retroactive application to December 31, 2020, with an aggregate cap of $10,000 for claims filed in 2020 and proportional reduction if claims exceed that amount.

Declares the legislation as clarifying language supporting broad-based transaction privilege and use tax exemptions for computer data center equipment.