---
type: "Bill"
title: "TAXATION – Adds to and amends existing law to provide a sales and use tax exemption for the purchase or use of eligible server equipment and new data center facilities by a qualifying business."
description: "TAXATION – Adds to and amends existing law to provide a sales and use tax exemption for the purchase or use of eligible server equipment and new data center facilities by a qualifying business."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2020"
identifier: "H 521"
citation: "Idaho H 521 (2020)"
classification: ["bill"]
subjects: ["BUSINESS", "EQUIPMENT", "INFORMATION SYSTEMS", "TAX AND TAXATION", "SALES AND USE"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 18
vote_count: 2
first_action: "2020-02-19"
last_action: "2020-03-20"
source: "openstates"
source_identifier: "ocd-bill/4ac5a5fe-6017-4e11-a27d-36b9dbe90ab9"
source_url: "http://legislature.idaho.gov/sessioninfo/2020/legislation/H0521/"
source_hash: "761a5c8e8e80b3b21de6ad1f6d9cfc9fb8a1736be0476f1b842ec67816514962"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 521 (2020) — TAXATION – Adds to and amends existing law to provide a sales and use tax exemption for the purchase or use of eligible server equipment and new data center facilities by a qualifying business.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2020/legislation/H0521.pdf)

## Votes

- Read Third Time in Full – — **37–21** (pass) · upper
- Read third time in full – — **30–1** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-02-19** Introduced, read first time, referred to JRA for Printing `introduction`
- **2020-02-20** Reported Printed and Referred to Revenue & Taxation
- **2020-02-26** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2020-02-27** Read second time; Filed for Third Reading
- **2020-02-28** Read Third Time in Full – PASSED - 37-21-12AYES – Abernathy, Addis, Anderson, Anderst, Andrus, Blanksma, Chaney, Clow, Collins, DeMordaunt, Ellis, Furniss, Gibbs, Goesling, Green, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Lickley, Marshall, McCrostie, Monks, Moyle, Raybould(Erickson), Raymond, Ricks, Rubel, Smith, Syme, Toone, Troy, Wagoner, Wood, Youngblood, Mr. SpeakerNAYS – Berch, Boyle, Chew, Christensen, Crane, Dixon, Ehardt, Gannon, Harris, Kiska, Mendive, Moon, Necochea, Palmer, Remington, Shepherd, Wintrow, Wisniewski, Young, Zito, ZollingerAbsent – Amador, Armstrong, Barbieri, Davis, Gestrin, Giddings, Kingsley, Mason, Nichols, Scott, Stevenson, Vander WoudeFloor Sponsor - ChaneyTitle apvd - to Senate `reading-3, passage`
- **2020-03-03** Received from the House passed; filed for first reading
- **2020-03-03** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2020-03-06** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2020-03-09** Read second time; filed for Third Reading
- **2020-03-16** Retained on calendar
- **2020-03-17** Read third time in full – PASSED - 30-1-4AYES – Agenbroad, Anthon, Bayer, Brackett, Buckner-Webb, Burgoyne, Burtenshaw, Cheatham, Crabtree, Den Hartog, Guthrie, Harris, Heider, Hill, Lakey, Lee, Lent, Lodge, Martin, Mortimer, Nye, Patrick, Rice, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, WoodwardNAYS – JohnsonAbsent and excused – Bair, Grow, Jordan, NelsonFloor Sponsor - RiceTitle apvd - to House `reading-3, passage`
- **2020-03-18** Returned from Senate Passed; to JRA for Enrolling
- **2020-03-18** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2020-03-18** Received from the House enrolled/signed by Speaker
- **2020-03-18** Signed by President; returned to House
- **2020-03-18** Returned Signed by the President; Ordered Transmitted to Governor
- **2020-03-19** Delivered to Governor at 2:40 p.m. on March 18, 2020
- **2020-03-20** Reported Signed by Governor on March 30, 2020 Session Law Chapter 335 Effective: 07/01/2020 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4ac5a5fe-6017-4e11-a27d-36b9dbe90ab9`. Confidence: reported (aggregated from official Idaho legislature records).