Retail Sales and Use Tax; exemption for data centers, definitions.

Sales and use tax exemption; data centers. Requires data center operators to meet certain wage rate standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator ensures that every building service employee, as defined by the bill, employed at the data center is compensated at a rate that is no less than the standard building service employee rate, as defined by the bill.