[§239-13] 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 received after June 30, 2001, but not after December 31, 2005. [L 2001, c 221, §4]