Amends GS 105-164.13 by repealing the following sales tax exemptions for data centers: (1) computer software sold to a person who operates a datacenter and is used within the datacenter; (2) sales of electricity for use at an eligible internet datacenter and eligible business property to be located and used at an eligible internet datacenter; and (3) sales of electricity for use at a qualifying datacenter and datacenter support equipment to be located and used at the qualifying datacenter.

Amends GS 105-164.3 by repealing the definitions of datacenter, eligible internet datacenter, and qualifying datacenter.

Effective July 1, 2026, and applies to sales occurring on or after that date.