ND SB2137

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

Requires data center owners to apply to the tax commissioner for certification as a qualified data center, with applicants having 30 days to respond to information requests or their application may be rejected.

Defines a qualified data center as a newly constructed or substantially refurbished facility of at least 15,000 square feet (with at least 50 percent used for data processing), located on single or contiguous parcels, completed after December 31, 2020, with sophisticated fire suppression and enhanced security systems.

Requires qualified data center owners to file annual reports by January 31st showing exemption amounts claimed, jobs created or retained, and local incentives provided.

Applies retroactively to all purchases made after December 31, 2020.