AZ SB1463

Repeals tax relief provisions for data centers in Arizona, specifically eliminating transaction privilege tax exemptions that were previously available for qualifying data center equipment purchases.

Removes statutory definitions and qualification requirements for "computer data centers" that were established to determine eligibility for tax incentives.

Eliminates the capital investment thresholds and job creation requirements that data center operators previously needed to meet to qualify for tax benefits.

Takes effect upon the general effective date following legislative passage, ending the state's data center tax incentive program prospectively.