Sales tax: exemptions; Test Amends sec. 4ee of 1933 PA 167 (MCL 205.54ee).

This bill amends Michigan's sales tax law to exempt the purchase of data center equipment from state sales tax, directly benefiting qualified data centers, colocated businesses, and construction contractors. The exemption applies to equipment used for building or operating these facilities, provided the buyer holds a valid certificate issued by the Michigan Strategic Fund. To maintain this tax break, the state must verify that data centers create a specific number of jobs, requiring the Strategic Fund to report progress to state leaders by 2022 and 2026. Additionally, the bill establishes a process for large-scale "enterprise data centers" to receive certificates based on projected job creation and investment, with tax exemptions lasting up to 2050 or 2065 depending on the facility type.