AN ACT concerning data centers; relating to the sales tax exemption for the construction or remodeling of a qualified data center; requiring any such data center to be located on land that was zoned and classified for industrial or manufacturing uses on July 1, 2025, if such land was subject to zoning regulations by a local zoning authority on or before such date; amending K.S.A. 2025 Supp. 74-50,331 and repealing the existing section. (SB 526, KS)

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