Data processing center-sales/use tax exemption.

11LSO-0165.L1

FISCAL NOTE

The fiscal impact, in the form of decreased sales and use tax revenues on prewritten and other computer software, is indeterminable.

Because this exemption is based individually on an entity qualifying first as a “data services processing center” and meeting the minimum threshold of $2,000,000 of annual purchases of qualifying equipment including prewritten computer software, it is impossible to estimate the impact on tax revenue.

Prepared by:   Dean Temte, LSO  Phone: 777-7881