Prohibit new data center sales tax exemptions

This bill prohibits the state from granting new sales tax exemptions for computer data center equipment, affecting companies that wish to build or expand data centers in the state. Under current law, developers could apply for exemptions from sales taxes on equipment used in data centers if they met specific criteria, including making significant capital investments and paying substantial employee wages. The bill closes this pathway by preventing any new agreements from being approved after its enactment, though it does not affect existing exemptions already granted. The legislation defines what constitutes a data center and equipment, requiring that any future exemptions must demonstrate a positive economic impact on the state and local communities.