FL H1277

Establishes a sales and use tax exemption for tangible personal property purchased or leased for data centers, including equipment, construction materials, software, and electricity used exclusively at the facility.

Requires data centers to meet three conditions to qualify: cumulative capital investment of $150 million or more, critical IT load of 15 megawatts or more within 5 years with at least 1 megawatt per individual owner or tenant, and certification from the Agency for State Technology that the facility enhances state technology infrastructure.

Mandates a two-step application process with the Department of Revenue: first obtaining a temporary tax exemption permit upon initial qualification, then applying for a permanent sales tax exemption certificate upon meeting all requirements.

Permanent sales tax exemption certificates remain valid as long as data centers continue satisfying requirements, with compliance reviewed every 5 years by the department; purchasers must maintain books and records subject to inspection and audit.

Exemption repeals on July 1, 2022, but applies to any data center that applied for or obtained temporary or permanent tax exemption prior to that date; act takes effect July 1, 2017.