Data centers; sales and use tax exemption for certain equipment or enabling software.

HB 1546 would exempt data centers from state sales and use taxes on specific equipment (like servers and storage systems) and supporting software used in their operations. This directly affects data center operators and technology companies building or expanding facilities in the state. The bill provides a tax break for qualifying hardware and software purchases, aiming to reduce costs for these facilities. It does not change existing tax rules for other businesses or industries. (Note: The bill remains pending in the Finance committee as of November 2024.)