This bill creates a sales and use tax exemption for companies operating data centers in South Dakota, allowing them to avoid paying sales tax on computer equipment, software, cooling systems, power infrastructure, and other specialized machinery needed to run the facilities. The exemption applies to items used solely for data center operations, excluding equipment related to cryptocurrency mining. This tax break is designed to attract data center investment to the state by reducing operational costs for qualifying businesses.
State Affairs Deferred to the 41st legislative day Passed, YEAS 9, NAYS 3.
State Affairs Scheduled for hearing H.J. 1
First read in House and referred to House State Affairs H.J. 15
Prime sponsor · Sen.
R
Prime sponsor · Rep.
R
State Affairs — Deferred to the 41st legislative day