[§237-29.65] Exemption for public Internet data centers. (a) This chapter shall not apply to the gross income or gross proceeds received by a public Internet data center.

(b) As used in this section:

"Compensated use by the public" means use of equipment, maintenance of equipment, and rental of space in a public Internet data center.

"Public Internet data center" means a facility available for compensated use by the public and designed to:

(1) House data servers;

(2) Operate on a twenty-four-hour, seven-day-a-week basis;

(3) Have redundant systems for electricity, air conditioning, fire suppression, and security; and

(4) Provide services such as bandwidth, co-location, data backup, complex web hosting, and aggregation for application service providers.

(c) This section shall apply to gross income or gross proceeds received after June 30, 2001, but not after December 31, 2005. [L 2001, c 221, pt of §3]