Amends existing law to revise a sales tax exemption for data center equipment and to revise a property tax exemption for certain capital investments.

Thislegislationamendsthesalestaxexemptionfordatacentersinfourkeyways: 1)addstwoadditionalcriteria for qualification for the exemption related to energy and water consumption, 2) narrows the original sales tax exemption to only be applicable to the internal servers, 3) prohibits data centers that opt-in to the sales tax exemption from also claiming the property tax exemption in 63-4502, and 4) adds a sunset date of July 1, 2036 to this sales tax exemption in order to allow for an analysis of the effects of the exemption and data centers on Idaho’s economy, energy resources, and water resources.