HB 2198 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, repealing provisions relating to Computer Data Center Equipment Incentive Program.

PRINTER'S NO.   2889

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2198
                                                  Session of
                                                    2026

     INTRODUCED BY VITALI, WAXMAN, FREEMAN, PROBST, SHUSTERMAN, HILL-
        EVANS, RABB, HOHENSTEIN, OTTEN, RIVERA, HOWARD, DALEY AND
        MADSEN, FEBRUARY 4, 2026

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 5, 2026


                                       AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," repealing provisions relating to Computer Data
11      Center Equipment Incentive Program.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.     Article XXIX-D of the act of March 4, 1971
15   (P.L.6, No.2), known as the Tax Reform Code of 1971, is
16   repealed:
17                              [ARTICLE XXIX-D
18                            COMPUTER DATA CENTER
19                        EQUIPMENT INCENTIVE PROGRAM
20                                SUBARTICLE A
21                           PRELIMINARY PROVISIONS
22   Section 2901-D.    Definitions.
 1      The following words and phrases when used in this article
 2   shall have the meanings given to them in this section unless the
 3   context clearly indicates otherwise:
 4      "Blockchain."   A distributed ledger technology in which the
 5   data is:
 6          (1)   shared across a network that creates a digital
 7      ledger of verified transactions or information among network
 8      participants; and
 9          (2)   typically linked using cryptography to maintain the
10      integrity of the digital ledger and execute other functions,
11      including the transfer of ownership or value.
12      "Computer data center."   All or part of a facility that may
13   be composed of one or more businesses, owners or tenants, that
14   is or will be predominantly used to house working servers or
15   similar data storage systems and that may have uninterruptible
16   energy supply or generator backup power, or both, cooling
17   systems, towers and other temperature control infrastructure.
18      "Computer data center equipment."   Equipment that is used to
19   outfit, operate or benefit a computer data center and component
20   parts, installations, refreshments, replacements and upgrades to
21   the equipment, whether any of the equipment is affixed to or
22   incorporated into real property, including:
23          (1)   All equipment necessary for the transformation,
24      generation, distribution or management of electricity that is
25      required to operate computer servers or similar data storage
26      equipment, including generators, uninterruptible energy
27      supplies, conduit, gaseous fuel piping, cabling, duct banks,
28      switches, switchboards, batteries and testing equipment.
29          (2)   All equipment necessary to cool and maintain a
30      controlled environment for the operation of the computer

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 1      servers or data storage systems and other components of the
 2      computer data center, including mechanical equipment,
 3      refrigerant piping, gaseous fuel piping, adiabatic and free
 4      cooling systems, cooling towers, water softeners, air
 5      handling units, indoor direct exchange units, fans, ducting
 6      and filters.
 7          (3)   All water conservation systems, including facilities
 8      or mechanisms that are designed to collect, conserve and
 9      reuse water.
10          (4)   All software, including, but not limited to,
11      enabling software and licensing agreements, computer servers
12      or similar data storage equipment, chassis, networking
13      equipment, switches, racks, cabling, trays and conduits.
14          (5)   All monitoring equipment and security systems.
15          (6)   Modular data centers and preassembled components of
16      any item described in this definition, including components
17      used in the manufacturing of modular data centers.
18          (7)   Other tangible personal property that is essential
19      to the operations of a computer data center.
20      "Department."   The Department of Revenue of the Commonwealth.
21      "Facility."    One or more parcels of land in this Commonwealth
22   and any structures and personal property contained on the land.
23      "New investment."   Construction, expansion or build out of
24   data center space at either a new or an existing computer data
25   center on or after January 1, 2014, and the purchase and
26   installation of computer data center equipment, except for items
27   described under paragraph (4) of the definition of "computer
28   data center equipment."
29      "Owner or operator."   Includes a single entity, multiple
30   entities or affiliated entities.

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 1        "Proof of work crypto-asset mining."   The process of
 2   performing computations to add a valid block of data to a
 3   blockchain, excluding computations required to validate
 4   individual transactions, typically in exchange for a reward or
 5   fee.
 6        "Qualification period."   Except as provided under sections
 7   2931-D(d), 2935-D(b) and 2937-D(c), as follows:
 8            (1)   With respect to the owner or operator of a computer
 9        data center certified under this article, a period of time
10        beginning on the date of certification of the computer data
11        center and expiring at the end of the fifteenth full calendar
12        year following the calendar year in which the owner or
13        operator filed an application for certification.
14            (2)   With respect to a qualified tenant of the owner or
15        operator of a computer data center certified under this
16        article, a period of time beginning on the date that the
17        qualified tenant enters into an agreement concerning the use
18        or occupancy of the computer data center and expiring at the
19        earlier of the expiration of the term of the agreement or the
20        end of the 10th full calendar year following the calendar
21        year in which the qualified tenant enters into the agreement.
22        "Qualified tenant."   An entity that contracts with the owner
23   or operator of a computer data center that is certified pursuant
24   to this article to use or occupy part of the computer data
25   center for at least 100 kilowatts per month for two or more
26   years.
27        "Tax exemption."   The tax exemption provided under Subarticle
28   C.
29        "Tax refund."   The tax refund provided for under Subarticle
30   B.

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 1      "Telecommunications provider."           A provider of
 2   telecommunications services as defined in 61 Pa. Code § 60.20
 3   (relating to telecommunications service).
 4      "Tenant."      An entity that contracts with the owner or
 5   operator of a computer data center to use or occupy part of the
 6   computer data center.
 7                                    SUBARTICLE B
 8                          SALES AND USE TAX REFUND PROGRAM
 9   Section 2911-D.        Sales and use tax refund.
10      (a)     Application.--Beginning July 1, 2017, an owner or
11   operator or qualified tenant of a computer data center certified
12   under this article may apply for a tax refund of taxes paid
13   under Article II upon the sale at retail or use of computer data
14   center equipment for installation in a computer data center,
15   purchased by:
16             (1)   An owner or operator of a computer data center
17      certified under this article.
18             (2)   A qualified tenant certified under this article.
19      (b)     Applicability.--Taxes paid under Article II during the
20   qualification period shall be eligible for a refund under this
21   article.
22      (c)     Exclusions.--The following do not qualify for a tax
23   refund:
24             (1)   Computer data center equipment used by the computer
25      data center to:
26                   (i)    generate electricity for resale purposes to a
27             power utility, except for sales incidental to the primary
28             sale to computer data centers and which qualify under
29             subparagraph (ii); or
30                   (ii)    generate, provide or sell more than 5% of its

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 1          electricity outside of the computer data center.
 2          (2)   (Reserved).
 3   Section 2912-D.     Application for certification.
 4      To be considered for a certification, an owner or operator of
 5   a computer data center shall submit to the department an
 6   application on a form prescribed by the department that includes
 7   the following:
 8          (1)   The owner's or operator's name, address and
 9      telephone number.
10          (2)   The address of the site where the facility is or
11      will be located, including, if applicable, information
12      sufficient to identify the specific portion or portions of
13      the facility comprising the computer data center.
14          (3)   If the computer data center is to qualify under
15      section 2915-D(1), the following information:
16                (i)    The anticipated investment associated with the
17          computer data center for which the certification is being
18          sought.
19                (ii)   An affirmation, signed by an authorized
20          executive representing the owner or operator, that the
21          computer data center is expected to satisfy the
22          certification requirements prescribed in section 2915-
23          D(1).
24          (4)   If the computer data center is to qualify under
25      section 2915-D(2), an affirmation, signed by an authorized
26      executive representing the owner or operator, that the
27      computer data center has satisfied, or will satisfy, the
28      certification requirements prescribed in section 2915-D(2).
29          (5)   The department shall begin accepting applications no
30      later than 90 days after the effective date of this section.

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 1   Section 2913-D.    Review of application.
 2      (a)     General rule.--Within 60 days after receiving a complete
 3   and correct application, the department shall review the
 4   application and either issue a written certification that the
 5   computer data center qualifies for the certification or provide
 6   written reasons for its denial.
 7      (b)     Deemed approval.--Failure of the department to approve
 8   or deny an application within 60 days after the date the owner
 9   or operator of a computer data center submits the application to
10   the department constitutes certification of the computer data
11   center, and the department shall issue written certification to
12   the owner or operator within 14 days. The department may not
13   certify any computer data center after December 31, 2021.
14   Section 2914-D.    Separation of facilities.
15      (a)     Separate certification.--An owner or operator of a
16   computer data center may separate a facility into one or more
17   computer data centers, which may each receive a separate
18   certification, if each computer data center individually meets
19   the requirements prescribed in section 2915-D.
20      (b)     Limitation.--A portion of a facility or an article of
21   computer data equipment shall not be deemed to be a part of more
22   than one computer data center.
23      (c)     Aggregation.--An owner or operator may aggregate one or
24   more parcels, buildings or condominiums in a facility into a
25   single computer data center if, in the aggregate, the parcels,
26   buildings and condominiums meet the requirements of this
27   article.
28   Section 2915-D.    Eligibility requirements.
29      A computer data center must meet one of the following
30   requirements, after taking into account the combined investments

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 1   made and annual compensation paid by the owner or operator of
 2   the computer data center or the qualified tenant:
 3             (1)   On or before the fourth anniversary of
 4      certification, the computer data center creates a minimum
 5      investment of:
 6                   (i)    At least $25,000,000 of new investment if the
 7             computer data center is located in a county with a
 8             population of 250,000 or fewer individuals; or
 9                   (ii)    At least $50,000,000 of new investment if the
10             computer data center is located in a county with a
11             population of more than 250,000 individuals.
12             (2)   One or more taxpayers operating or occupying a
13      computer data center, in the aggregate, pay annual
14      compensation of at least $1,000,000 to employees at the
15      certified computer data center site for each year of the
16      certification after the fourth anniversary of certification.
17   Section 2916-D.        Notification.
18      (a)    Requirements satisfied.--On or before the fourth
19   anniversary of the certification of a computer data center, the
20   owner or operator of a computer data center shall notify the
21   department in writing whether the computer data center for which
22   the certification is requested has satisfied the requirements
23   prescribed in section 2915-D.
24      (b)    Records.--Until a computer data center satisfies the
25   requirements prescribed in section 2915-D, the owner, operator
26   and qualified tenants shall maintain detailed records of all
27   investments created by the computer data center, including costs
28   of buildings and computer data center equipment, and all tax
29   refunds directly received by the owner, operator or qualified
30   tenant.

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 1   Section 2917-D.    Revocation of certification.
 2      (a)     Revocation.--If the department determines that the
 3   requirements of section 2915-D have not been satisfied, the
 4   department may revoke the certification of a computer data
 5   center.
 6      (b)     Appeal.--The owner or operator of the computer data
 7   center may appeal the revocation. Appeals filed under this
 8   section shall be governed by Article II.
 9      (c)     Recapture.--If certification is revoked pursuant to this
10   section, the qualification period of any owner, operator or
11   qualified tenant of the computer data center expires, and the
12   department may recapture from the owner, operator or qualified
13   tenant all or part of the tax refund provided directly to the
14   owner or operator or qualified tenant. The department may give
15   special consideration or allow a temporary exemption from
16   recapture of the tax refund if there is extraordinary hardship
17   due to factors beyond the control of the owner or operator or
18   qualified tenant.
19   Section 2918-D.    Guidelines.
20      The department shall publish guidelines and prescribe forms
21   and procedures as necessary for the purposes of this article.
22   Section 2919-D.    Confidential information.
23      Proprietary business information contained in the application
24   form described in section 2912-D and the written notice
25   described in section 2916-D, as well as information concerning
26   the identity of a qualified tenant, are confidential and may not
27   be disclosed to the public. The department may disclose the name
28   of a computer data center that has been certified under this
29   article.
30   Section 2920-D.    List of tenants.

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 1      An owner or operator of a computer data center shall provide,
 2   to the extent permissible under Federal law, the department with
 3   a list of qualified tenants, including the commencement and
 4   expiration dates of each qualified tenant's agreement to use or
 5   occupy part of the computer data center. The list shall be
 6   provided to the department annually, upon request by the
 7   department.
 8   Section 2921-D.       Sale or transfer.
 9      Except as provided in section 2917-D, a computer data center
10   retains its certification regardless of a transfer, sale or
11   other disposition, directly or indirectly, of the computer data
12   center.
13   Section 2922-D.       Application.
14      (a)    General rule.--An owner, operator or qualified tenant
15   may apply for a tax refund under this article on or before July
16   30, 2017, and each July 30 thereafter.
17      (b)    Notification.--No later than September 30, 2017, and
18   each September 30 thereafter, the department shall notify each
19   applicant of the amount of tax refund approved by the
20   department.
21   Section 2923-D.       Limitations.
22      (a)    Total.--The total amount of State tax refunds approved
23   by the department under this article shall not exceed $7,000,000
24   in any fiscal year.
25      (b)    Allocation.--If the total amount of tax refunds approved
26   for all applicants exceeds the limitation on the amount of tax
27   refunds in subsection (a) in a fiscal year, the tax refund to be
28   received by each applicant shall be determined as follows:
29             (1)   Divide:
30                   (i)   the tax refund approved for the applicant; by

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 1                  (ii)    the total of all tax refunds approved for all
 2            applicants.
 3            (2)   Multiply:
 4                  (i)    the amount under subsection (a); by
 5                  (ii)    the quotient under paragraph (1).
 6            (3)   The algebraic form of the calculation under this
 7      subsection is:
 8                  Taxpayer's tax refund = amount allocated for those
 9                  tax refunds X (tax refund approved for the
10                  applicant/total of all tax refunds approved for all
11                  applicants).
12   Section 2924-D.        Applicability.
13      Notwithstanding any other provision of this article, the
14   department may not issue a tax refund under this subarticle for
15   the tax imposed upon the sale at retail or use of computer data
16   center equipment purchased after December 31, 2021.
17                                   SUBARTICLE C
18                        SALES AND USE TAX EXEMPTION PROGRAM
19   Section 2931-D.        Sales and use tax exemption.
20      (a)   Sales and use tax.--Beginning January 1, 2022, the tax
21   imposed under Article II shall not be imposed upon the sale at
22   retail or use of computer data center equipment purchased for
23   installation in a certified computer data center, if purchased
24   by any of the following:
25            (1)   An owner or operator of a computer data center
26      certified under this subarticle.
27            (2)   A qualified tenant of a computer data center
28      certified under this subarticle.
29      (b)   Applicability.--A tax exemption approved under this
30   subarticle shall apply during the qualification period as

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 1   provided under section 2942-D.
 2      (c)   Exclusions.--The following shall not qualify for a tax
 3   exemption:
 4            (1)   A telecommunications provider's computer data center
 5      that does not have retail or wholesale customers being billed
 6      or paying for services and does provide a majority of
 7      services for internal use or use by the telecommunications
 8      provider's subsidiaries.
 9            (2)   Computer data center equipment used by the certified
10      computer data center for any of the following purposes:
11                  (i)    Generating electricity for resale purposes to a
12            power utility.
13                  (ii)    Generating, providing or selling more than 5%
14            of its electricity outside of the certified computer data
15            center.
16                  (iii)   Proof of work crypto-asset mining.
17            (3)   Laptop computers, handheld devices and motor
18      vehicles for use both inside and outside the computer data
19      center.
20      (d)   Definition.--As used in this section, the term
21   "qualification period" shall mean the following:
22            (1)   With respect to the owner or operator of a computer
23      data center certified under this article, a period of time
24      beginning on the date of certification of the computer data
25      center and expiring at the end of the 25th full calendar year
26      following the calendar year in which the owner or operator
27      filed an application for certification.
28            (2)   With respect to a qualified tenant of the owner or
29      operator of a computer data center certified under this
30      article, a period of time beginning on the date that the

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 1      qualified tenant enters into an agreement concerning the use
 2      or occupancy of the computer data center and expiring at the
 3      earlier of the expiration of the term of the agreement or the
 4      end of the 10th full calendar year following the calendar
 5      year in which the qualified tenant enters into the agreement.
 6   Section 2932-D.    Application for certification.
 7      (a)   Application.--To be considered for a certification, an
 8   owner or operator of a computer data center shall submit to the
 9   department an application on a form prescribed by the department
10   that includes all of the following:
11            (1)   The owner's or operator's name, address and
12      telephone number.
13            (2)   The address of the site where the computer data
14      center is or will be located, including, if applicable,
15      information sufficient to identify the specific portion of a
16      facility comprising the computer data center.
17            (3)   An affirmation, signed by an authorized executive
18      representing the owner or operator, that the computer data
19      center is expected to satisfy the certification requirements
20      prescribed under section 2935-D.
21      (b)   Acceptance.--The department shall begin accepting
22   applications no later than 60 days after the effective date of
23   this section.
24      (c)   Compliance in reporting.--An owner or operator or
25   qualified tenant eligible for a certification shall comply with
26   all reporting, filing and compliance requirements under this
27   act.
28      (d)   Compliance in tax laws.--No owner or operator or
29   qualified tenant may receive a certification under this
30   subarticle unless that owner or operator or qualified tenant is

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 1   in full compliance with all State tax laws.
 2   Section 2933-D.   Review of application.
 3      (a)   General rule.--Within 60 days after receiving a complete
 4   and correct application, the department shall review the
 5   application and either issue a written certification that the
 6   computer data center qualifies for the certification or provide
 7   written reasons for its denial.
 8      (b)   Deemed approval.--Failure of the department to approve
 9   or deny an application that has been acknowledged as received by
10   the department within 60 days after the date the owner or
11   operator of a computer data center submits the application to
12   the department shall constitute certification of the computer
13   data center, and the department shall issue written
14   certification to the owner or operator within 14 days.
15   Section 2934-D.   Separation of facilities.
16      (a)   Separate certification.--An owner or operator of a
17   computer data center may separate a facility into one or more
18   computer data centers, which may each receive a separate
19   certification, if each computer data center individually meets
20   the requirements prescribed in section 2935-D.
21      (b)   Limitation.--A portion of a facility or an article of
22   computer data equipment shall not be deemed to be a part of more
23   than one computer data center for certification under this
24   subarticle.
25      (c)   Aggregation.--An owner or operator may aggregate one or
26   more parcels, buildings or condominiums in a facility into a
27   single computer data center for certification under this
28   subarticle if, in the aggregate, the parcels, buildings and
29   condominiums meet the requirements prescribed in section 2935-D.
30   Section 2935-D.   Eligibility requirements.

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 1      (a)   General rule.--In order to be certified under this
 2   subarticle, an owner or operator of a computer data center must
 3   meet all of the following requirements:
 4            (1)   On or before the fourth anniversary of
 5      certification, the combined investment, in the aggregate, of
 6      the owner or operator or qualified tenant of the computer
 7      data center must total a minimum of any of the following:
 8                  (i)    At least $75,000,000 of new investment if the
 9            computer data center is located in a county with a
10            population of 250,000 or fewer individuals and creates 25
11            new jobs.
12                  (ii)    At least $100,000,000 of new investment if the
13            computer data center is located in a county with a
14            population of more than 250,000 individuals and creates
15            45 new jobs.
16            (2)   On or before the fourth anniversary of
17      certification, the owner or operator or qualified tenant of a
18      computer data center, in the aggregate, must pay annual
19      compensation of at least $1,000,000 to employees at the
20      certified computer data center site for each year of the
21      certification after the fourth anniversary of certification.
22      (b)   Prior applications.--A computer data center that has met
23   the eligibility requirements as prescribed under section 2915-D
24   and has, prior to July 1, 2021, been certified under section
25   2913-D shall be deemed to meet the certification requirements of
26   this section. The certification shall not be revoked, except as
27   provided under section 2917-D, and shall remain in effect for
28   the remainder of the qualification period, as defined in section
29   2931-D(d).
30      (c)   Limitation.--The department may not certify any computer

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 1   data center under this subarticle after December 31, 2032.
 2      (d)    Definition.--As used in this section, the term "new
 3   investment" means construction, expansion or build out of data
 4   center space at either a new or an existing computer data center
 5   on or after January 1, 2022, and the purchase and installation
 6   of computer data center equipment, except for items described
 7   under paragraph (4) of the definition of "computer data center
 8   equipment" in section 2901-D.
 9   Section 2936-D.     Notification and records.
10      (a)    Requirements satisfied.--On or before the fourth
11   anniversary of the certification of a computer data center, the
12   owner or operator of the computer data center shall notify the
13   department in writing whether the computer data center for which
14   the certification is requested has satisfied the requirements
15   prescribed under section 2935-D.
16      (b)    Records.--The owner or operator or qualified tenant
17   shall:
18             (1)   Maintain detailed records of all investments created
19      by the computer data center, including costs of buildings and
20      computer data center equipment and all tax exemptions
21      received by the owner or operator or qualified tenant.
22             (2)   Maintain purchase journals for examination by the
23      department.
24   Section 2937-D.     Revocation of certification.
25      (a)    Revocation.--If the department determines that the
26   requirements of section 2935-D have not been satisfied, the
27   department may revoke the certification of a computer data
28   center.
29      (b)    Appeal.--The owner or operator of the computer data
30   center may appeal the revocation. Appeals filed under this

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 1   section shall be governed by Article II.
 2      (c)   Recapture.--If certification is revoked under this
 3   section, the qualification period, as defined in section 2931-
 4   D(d), of any owner or operator or qualified tenant of the
 5   computer data center shall expire and the department may
 6   recapture from the owner or operator or qualified tenant all or
 7   part of the tax exemption received by the owner or operator or
 8   qualified tenant under section 2942-D. The department may give
 9   special consideration or allow a temporary exemption from
10   recapture of the tax exemption if there is extraordinary
11   hardship due to factors beyond the control of the owner or
12   operator or qualified tenant. The department may require the
13   owner or operator or qualified tenant to file appropriate
14   amended tax returns in order to reflect any recapture of the tax
15   exemption.
16      (d)   Limitation on assessment.--Notwithstanding the
17   limitation on assessment and collection in section 258, the
18   department shall assess any tax determined not to be properly
19   exempted under this subarticle within five years from the date
20   an owner or operator or qualified tenant of a computer data
21   center purchases property exempt from a tax. A taxpayer may
22   consent to an extension of the period as set forth in section
23   261.
24   Section 2938-D.   Guidelines.
25      The department shall publish guidelines and prescribe forms
26   and procedures as necessary for the purposes of this article.
27   Section 2939-D.   Confidential information.
28      Proprietary business information contained in the application
29   form described under section 2932-D and the written notice
30   described under section 2936-D, as well as information

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 1   concerning the identity of a qualified tenant, shall be
 2   confidential and may not be disclosed to the public. The
 3   department may disclose the name of a computer data center that
 4   has been certified under this subarticle.
 5   Section 2940-D.    List of tenants.
 6      An owner or operator of a certified computer data center
 7   shall provide, to the extent permissible under Federal law, the
 8   department with a list of qualified tenants, including the
 9   commencement and expiration dates of each qualified tenant's
10   agreement to use or occupy part of the certified computer data
11   center. The list shall be provided to the department annually,
12   upon request by the department.
13   Section 2941-D.    Sale or transfer.
14      Except as provided under section 2937-D, a computer data
15   center retains its certification regardless of a transfer, sale
16   or other disposition, directly or indirectly, of the computer
17   data center.
18   Section 2942-D.    Certificate of exemption.
19      (a)   General rule.--A qualified owner or operator or
20   qualified tenant of a computer data center certified under this
21   subarticle may submit for a sales and use tax certificate of
22   exemption in a manner prescribed by the department on or before
23   October 1, 2021, and renew each October 1 thereafter. The
24   following shall apply:
25            (1)   The owner or operator or qualified tenant of a
26      certified computer data center eligible for a sales and use
27      tax certificate of exemption shall comply with all reporting,
28      filing and compliance requirements under this act.
29            (2)   No owner or operator or qualified tenant may receive
30      a sales and use tax certificate of exemption under this

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 1      subarticle unless that owner or operator or qualified tenant
 2      is in full compliance with all State tax laws.
 3      (b)   Notification.--No later than 60 days after the
 4   submission under subsection (a) for a sales and use tax
 5   certificate of exemption, the department shall issue a sales and
 6   use tax certificate of exemption to each applicant approved by
 7   the department.
 8      (c)   Exempt purchases.--The owner or operator or qualified
 9   tenant of a certified computer data center shall prepare and
10   deliver a properly executed sales and use tax certificate of
11   exemption to a vendor from which the owner or operator or
12   qualified tenant purchases exempt computer data center
13   equipment.]
14      Section 2.     This act shall take effect in 60 days.




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