Arizona – Exemptions for qualified data centers

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Effective September 1, 2013, Arizona authorizes transaction privilege (sales) tax, use tax, and municipal tax exemptions for the owner, operator, and qualified tenants of a certified computer data center. The exemption extends for either 10 or 20 years (depending on the center), and applies to all qualified computer data center equipment purchased for use in the center. Centers may be certified through December 31, 2023. [H.B. 2009, enacted June 17, 2013]


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