Wyoming has enacted legislation providing for additional sales and use tax exemptions for data processing service centers. The exemption for computer equipment necessary to operate data processing service centers now also includes prewritten and other computer software and containers used to transport and house computer equipment. In order to qualify for the exemption, the aggregate purchase of qualifying equipment must exceed $2 million in any calendar year. Additionally, qualifying uninterruptable power supplies, back-up power generators, specialized heating and air conditioning equipment, and air quality control equipment used for controlling the computer environment necessary for the operation of a data processing services center are exempt as well. In order to qualify for the exemption, the aggregate purchase of qualifying equipment must exceed $2 million in any calendar year. To qualify for the new exemptions of equipment controlling computer environments, purchasers must demonstrate that they will make an initial total capital investment of at least $50 million in a physical location in Wyoming or have made a capital investment in a physical location in Wyoming in the five years immediately preceding April 1, 2011. For the purpose of claiming exemptions, if a data center has more than one entity occupying the facility but offers data services as a single entity, the purchaser must demonstrate that all of the requirements for claiming an exemption are met in aggregate by the entities occupying the facility regardless of multiple ownerships of equipment and buildings. (Ch. 48 (H.B. 117), Laws 2011, effective February 18, 2011)