[§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]