Relating to: modifying the sales and use tax exemption for qualified data centers. (FE)

AB 245 modifies the state's sales and use tax exemption for businesses operating qualified data centers. It defines a "qualified data center" as buildings (or connected buildings) owned, leased, or operated by a single business entity, designed to house server computers for processing, storing, or managing data. The bill adds provisions allowing data centers to offer rental space, utilities, and infrastructure services to tenants, while explicitly excluding cryptocurrency-related facilities from the tax exemption. This directly affects data center operators and their tenants by clarifying eligibility for tax benefits and expanding allowable services.