NC S1171

Modifies eligible Internet datacenter definition to include businesses engaged in software publishing (NAICS 511210) or Internet activities (NAICS 519130), replacing previous "Internet service providers and Web search portals" classification.

Adds two new industries to economic incentive sales and use tax exemptions: paper-from-pulp manufacturing and turbine manufacturing (excluding aircraft turbines).

Changes datacenter privilege tax requirements by establishing tiered investment thresholds based on development tier designation ($150 million for tier one areas; $225 million for tier two and three areas) and allows secondary datacenters with $75 million investment if linked via fiber-optic connection.

Extends datacenter privilege tax sunset date from July 1, 2013 to July 1, 2015.

Modifies JDIg grant base period extension provisions to allow up to 48 months extension (instead of 24 months) for businesses that created and maintained at least 1,000 jobs, with an absolute cap of 48 months total extension.