Bill Title: As enacted, specifies that any entity that qualifies for exemption as a spallation neutron source facility will not be eligible for a sales and use tax exemption with regard to any industrial machinery that is used in operation of a qualified data center or used primarily for research and development; provides exception for a leadership computing facility that is funded by the United States government or instrumentality thereof, not funded with any state funds, and located at a national laboratory. - Amends TCA Title 7; Title 9; Title 13 and Title 67, Chapter 6.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2018-05-18 - Pub. Ch. 963 [HB2531 Detail]

Text: Latest bill text (Chaptered) [PDF]

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