Emergency Rule 12AER17-03 notifies the general public, data center owners, data center tenants, data center contractors, and retailers of the exemption for purchases of data center property in Section 212.08(5)(s), F.S., which became effective July 1, 2017, provided by Section 26, Chapter 2017-36, Laws of Florida. This emergency rule provides exemption requirements, definitions, and application procedures for data center owners. The sales tax exemption for data center property applies to data center property used exclusively at a data center to construct, outfit, operate, support, power, cool, dehumidify, secure, or protect a data center and any contiguous dedicated substations when certain exemption requirements will be met. The exemption requirements include that: the Data Center’s owners and tenants make a cumulative, minimum capital investment, after July 1, 2017, of $150 million for the data center; that the data center must have a critical IT load of 15 megawatts or higher; and, that each individual owner or tenant within the data center must have a dedicated critical IT load of 1 megawatt or higher. The exemption requirements must be met within 5 years after the commencement of the construction of the data center. The exemption applies to purchases of data center property, defined to include construction materials, component parts, machinery and equipment, computers, servers, installations, redundancies, software, and electricity used exclusively at a data center.