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exempt the sale of certain goods related to information technology from a gross receipts tax.

South Dakota will exempt certain computer equipment and software purchased by qualified data centers from the state's gross receipts tax. A "qualified data center" is a facility of at least 16,000 square feet built or substantially upgraded after 2021 that stores and manages electronic data, and the exemption covers items like servers, cooling systems, power infrastructure, and related software used at these facilities. This tax break is intended to encourage data center companies to locate and expand operations in South Dakota.

make an appropriation for high performance computing and data storage systems at South Dakota State University and to declare an emergency.

# HB1137 Summary South Dakota State University will receive state funding to purchase high-performance computing and data storage systems for research and academic purposes. The bill declares an emergency so the funding can be spent immediately rather than waiting for the normal budget cycle.