An Act To Encourage Computer Data Center Development by Providing a Sales Tax Refund or Exemption
Sec. 1. 36 MRSA §2021 is enacted to read:
§ 2021. Refund of sales tax for computer data center purchases
(1) An uninterruptible power supply or generator backup power;
(2) Sophisticated fire prevention and suppression systems; and
(3) Enhanced building security measures, such as restricted access to the facility, permanent security guards, video camera surveillance, electronic passcode systems, keycards, biometric scans or similar security features.
For a computer data center comprising multiple buildings, each separate building is considered a computer data center if the building has all of the characteristics listed in subparagraphs (1) to (3).
(1) Providing data storage and backup services;
(2) Providing computer power and hosting enterprise software applications;
(3) Hosting websites; and
(4) Providing online services such as e-mail, website browsing and searching, media applications and other services, regardless of whether a charge is made for those services.
An application for a refund must be filed with the assessor within 36 months after the date of purchase.
This bill provides a sales tax refund or exemption for the purchase of eligible server equipment, eligible power infrastructure and electronic data storage and data management services by an eligible computer data center that begins operation between October 1, 2018 and October 1, 2021. A qualifying business must add at least 20 full-time jobs with above-average wages within 6 years after the business first becomes eligible or the amount of refunded or exempt taxes plus interest will be recaptured by the State.