Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9931-D. Sales and use tax exemption

(1) An owner or operator of a computer data center certified under this subarticle.

(2) A qualified tenant of a computer data center certified under this subarticle.

(1) A telecommunications provider's computer data center that does not have retail or wholesale customers being billed or paying for services and does provide a majority of services for internal use or use by the telecommunications provider's subsidiaries.

(2) Computer data center equipment used by the certified computer data center for any of the following purposes:

(3) Laptop computers, handheld devices and motor vehicles for use both inside and outside the computer data center.

(1) With respect to the owner or operator of a computer data center certified under this article, a period of time beginning on the date of certification of the computer data center and expiring at the end of the 25th full calendar year following the calendar year in which the owner or operator filed an application for certification.

(2) With respect to a qualified tenant of the owner or operator of a computer data center certified under this article, a period of time beginning on the date that the qualified tenant enters into an agreement concerning the use or occupancy of the computer data center and expiring at the earlier of the expiration of the term of the agreement or the end of the 10th full calendar year following the calendar year in which the qualified tenant enters into the agreement.