Effective May 11, 2016, North Carolina’s definition of “qualifying datacenter” is amended. This impacts the exemption for electricity and datacenter support equipment. A “qualifying datacenter” is a datacenter that satisfies each of the following conditions.
For more information on the exemption, see our previous news item North Carolina Enacts Exemption for Qualifying Datacenters. (Important Notice: Definition of Qualified Datacenter Clarified, North Carolina Department of Revenue, May 25, 2016)