SB2155 Summary

• 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, with applications processed in order of receipt.

• Defines qualified data centers as newly constructed or substantially refurbished facilities of at least 16,000 square feet completed after December 31, 2020, with uninterrupted power supplies, fire suppression systems, and enhanced security features.

• Requires businesses to obtain a tax commissioner certificate before purchase to claim the exemption at point of sale, or pay taxes and apply for refund if certificate not obtained beforehand.

• Effective for taxable events after June 30, 2021, and expires June 30, 2027.