HB0064 Data center co-location tax exemption.

Official Summary Text

Bill No.: <billno> Drafter: <drafterinit>

Bill No.:
HB0064
Drafter:

MDO

LSO No.:
13LSO-0090
Effective Date:

7/1/2013

Enrolled Act No.:
HEA0010

Chapter No.:
CH0029

Prime Sponsor:
Joint
Minerals, Business and Economic Development Interim Committee

Catch Title:
Data center co-location tax exemption.

Subject:
Excise Tax Exemptions.

Summary/Major
Elements:

Currently in Wyoming law, an entity that stores data is
eligible for sale and use tax exemptions on certain equipment and other
purchases if only one entity occupies the entire data center.

This act allows equipment and other purchases for a data
center with one or more entities occupying the facility to be exempt from sales
and use taxes as specified.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0064

ENROLLED ACT NO. 10, HOUSE OF REPRESENTATIVES

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2013 GENERAL SESSION

AN ACT relating to
economic development; providing that co-located data centers may be eligible to receive sales
and use
tax exemption
s
as specified;
and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.
W.S. 39
‑
15
‑
105(a)(viii)(S)(IV) and 39
‑
16
‑
105(a)(viii)(H)(IV) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(S)

Subject to meeting the applicable provisions of this subparagraph, the following purchases by a data processing services center as defined in W.S. 39
‑
15
‑
101(a)(xliv):

(IV)

For the purpose of claiming the exemptions in subdivisions (I) and (II) of this subparagraph, for data centers where
one
(1)
or

more
than one (1) e
ntity

entities

occupies the facility
,

but offer data services as a single entity
,
the purchaser shall demonstrate that all the requirements of subdivision (III) are met in the aggregate by the entities occupying the facility regardless of multiple ownerships of equipment and buildings.

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(H)

Subject to meeting the applicable provisions of this subparagraph, the following purchases by a data processing services center as defined in W.S. 39
‑
15
‑
101(a)(xliv):

(IV)

For the purpose of claiming the exemptions in subdivisions (I) and (II) of this subparagraph, for data centers where

one (1) or
more
than one (1) entity

entities

occupies the facility
,

but offer data services as a single entity,
the purchaser shall demonstrate that all the requirements of subdivision (III) are met in the aggregate by the entities occupying the facility regardless of multiple ownerships of equipment and buildings.

Section 2
. This
act is effective July 1, 2013.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1

Data center co-location tax exemption.

Plain English Breakdown

Bill History

Official Summary Text

Current Bill Text