SB177DeadTaxation
Provide a sales and use tax refund for goods and services related to data center operations.
South Dakota is creating a new sales tax refund program for data center companies that purchase equipment and software for their operations. Companies operating qualified data centers can now apply for refunds on sales taxes paid for items like computer servers, cooling systems, power infrastructure, and specialized software. This change amends the state's tax refund procedures to include these new eligibility categories for data center-related purchases.