MN HF3194

Extends sales tax exemptions for enterprise information technology equipment, computer software, and electricity to "qualified refurbished data centers" in addition to newly constructed qualified data centers.

Defines a qualified refurbished data center as an existing facility meeting certain standards with at least 25,000 square feet requiring $50,000,000 in construction, refurbishment, and equipment investment within a 24-month period (compared to $30,000,000 over 48 months for new centers).

Tax on exempt purchases must be collected at the standard rate and then refunded after June 30, 2013, through the established refund process.

Allows data centers to claim exemptions for 20 years from their first qualifying purchase or until June 30, 2042, whichever comes first.

Takes effect for sales and purchases made after June 30, 2014.