Data centers sales and use tax exemption repealed, and contingent reduction in special education aid appropriations repealed.
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Summary
The bill eliminates the sales‑and‑use tax exemption that currently applies to purchases of enterprise IT equipment and software for qualified data centers. It also removes a provision that forces the state budget to assume a $250 million reduction in special‑education aid each biennium. The changes affect data‑center operators, vendors, and the special‑education funding formula.
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