Section 2911-D. Sales and use tax refund.
(a) Application.--Beginning July 1, 2017, an owner or operator or qualified tenant of a computer data center certified under this article may apply for a tax refund of taxes paid under Article II upon the sale at retail or use of computer data center equipment for installation in a computer data center, purchased by:
(1) An owner or operator of a computer data center certified under this article.
(2) A qualified tenant certified under this article.
(b) Applicability.--Taxes paid under Article II during the qualification period shall be eligible for a refund under this article.
(c) Exclusions.--The following do not qualify for a tax refund:
(1) Computer data center equipment used by the computer data center to:
(i) generate electricity for resale purposes to a power utility, except for sales incidental to the primary sale to computer data centers and which qualify under subparagraph (ii); or
(ii) generate, provide or sell more than 5% of its electricity outside of the computer data center.
(2) (Reserved).
(2911-D renumbered from 2902-D June 30, 2021, P.L.124, No.25)