This bill modifies the minimum qualifications for a qualified data center to be eligible for a sales tax exemption on qualifying purchases.  Reduces the minimum square footage requirement of the building housing the data center from 30,000 to 25,000 square feet and the minimum amount of investment in enterprise information technology equipment and computer software from $50 million in a 24-month period to $20 million in a 48-month period.  Reduces the amount of space that must be “substantially refurbished” for building the data center from 30,000 square feet to 25,000 square feet. 

Modifies the definition of “substantially refurbished” to include installation of specified equipment, environmental control, energy efficiency improvements, and building improvements.  Specifies that “computer software” means software utilized or loaded at the qualified data center, including the maintenance, licensing, and customization of the software.  Effective for sales and purchases made after June 30, 2013.

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