ND HB1089

Exempts sales and use taxes on enterprise information technology equipment and computer software purchased for use in qualified data centers in North Dakota.

Limits the exemption to the first four facilities approved by the tax commissioner as qualified data centers, with applications processed in order of receipt.

Requires qualified data centers to meet minimum specifications including at least 16,000 square feet, uninterrupted power supplies or generator backup, sophisticated fire suppression systems, and enhanced security measures.

Permits qualified businesses to receive tax exemption certificates before purchase or apply for tax refunds after purchase if purchased by a contractor.

Applies retroactively to taxable events occurring after December 31, 2014, and expires on December 31, 2020.