Transcription of HOUSEBILLNO.217 …
1 ;AMENDINGCHAPTER36,TITLE63,IDAHOCODE,2 BYTHEADDITIONOFANEWSECTION63-3642,IDAHOC ODE,TOPROVIDEASALES3 ANDUSETAXREBATETODEVELOPERSOFCERTAININFO RMATIONTECHNOLOGY4 COMPANIES,TOPROVIDEDEFINITIONS,ANDTOESTA BLISHPROVISIONS,PROCE-5 DURESANDRULESREGARDINGAREBATEAPPLICATION ; ,Title63,IdahoCode,be,andthesameis9hereb yamendedbytheadditiontheretoofaNEWSECTIO N,tobeknownanddes-10ignatedasSection63-3 642,IdahoCode, (1)As12providedinandsubjecttothelimitati onsofthissection, (2)(a)Abusinessentityseekingarebateunder thissectionmust:16(i)Ifanexistingdatacen terinIdahopriortoJanuary1, 2017 ,17investa tleastonemilliondollars($1,000,000)intot alpur-18chasesofeligibleserverequipment, inacalendaryear,thatis19deliveredtoIdaho byDecember31ofthecalendaryeartherebate20 isrequested;21(ii)IfcreatedinIdahoonoraf terJanuary1, 2017 ,investat22leasttwenty-f ivemilliondollars($25,000,000)incapitali n-23vestmentwithinthefirstfive(5)calenda ryearsofconstruction24andcreateandmainta inatleasttwenty(20)newjobsatthedata25cen terwithintwo(2)calendaryearsofoperation.
2 Or26(iii)Ifcollocatingwithabusinessopera tingadatacenter,in-27vestandpayIdahosale sorusetaxonatleastonemilliondollars28($1 ,000,000)intotalpurchasesofeligibleserve requipment,in29acalendaryear, (b)Afterqualifyingforarebatebasedoncapit alinvestmentandjob32creation,abusinessen titycreatedinIdahoonorafterJanuary1,3320 17,mayseekadditionalrebatesuponsubsequen tinvestmentofat34leastfivemilliondollars ($5,000,000)intotalpurchasesofeligible35 serverequipment,inacalendaryear, (3)Forpurposesofthissection:38(a)"Busine ssentity"meansaseparatelegalentityorsepa ratelyoper-39atedsegmentofbusinessthatex istsfortheprimarypurposeofengaging40inco mmercialactivityforprofitandwhosesolebus inessistheopera-41tionofadatacenter; (i)Forthisrebate, (b)"Cabling" (c)"Capitalinvestment"meansrealortangibl epersonalpropertythat10ispurchasedforuse inIdahoandisusedbyabusinessentityonoraft er11 January1, 2017 , (d)"Chiller" (e)"Datacenter"meansafacility,comprisedo fone(1)ormorebuild-15ingsinIdaho,usedtoh ouseserverequipmentforthetransmissionand 16storageofdatawherethefacilityhasthefol lowingcharacteristics:17(i)Uninterruptib lepowersupplies,generatorpower,orboth;18 (ii)Sophisticatedfiresuppressionandpreve ntionsystems.
3 And19(iii) (f)"Eligibleserverequipment"meansnewserv erequipment,otherthan21customer-provided equipment,purchasedafterJuly1, 2017 ,byaqu al-22ifyingbusinessentityasdescribedinsu bsection(2)ofthissection23thatismaintain edandoperatedinadatacenterlocatedinIdaho forthe24solepurposeofdatatransmissionand storageservices,providingdata25andtransa ctionprocessingservices,informationtechn ologyservices, ,rackservers,chillers,storagedevices,gen erators,cabling, (g)"Generator" (h)"Newjobs"meansnewjobscreatedinIdahoth atarenonseasonal, 'smaximumnumberoffull-timeemployeesin37 Idahoduringthetwenty-four(24) (i)"Rackserver" (j)"Server" (k)"Softwareupgrades" (l)"Storagedevice"meansapieceofcomputere quipment,onwhichin-47formationcanbestore d, (4) ,asidentifiedbytheIdahostatetaxcom-4miss ion,demonstratingthebusinessentity' (1) ,9 IdahoCode,andtheprovisionsofsection63-36 35,IdahoCode, (5) (6)Allsalesandusetaxinformationremittedb yretailersshallbe13deemedatradesecret, (7)Ifarebateapplicationisdeniedbythestat etaxcommission,the16businessentitymayapp ealsuchdenialpursuanttotheprocesssetouti n17section63-3626, (8)Thestatetaxcommission,incoordinationw iththeIdahodepartment19ofcommerce, ,void21andofnoforceandeffectonandafterJu ly1.
