RS and UT; commercial and industrial exemptions, disclosure of data center operator exemption.

Retail sales and use tax; commercial and industrial exemptions; disclosure of data center operator exemption. Requires the Department of Taxation to annually publish a report including the name of all data center operators receiving a retail sales and use tax exemption, and for each such data center operator, (i) the amount of exemption claimed, (ii) whether the required job creation and capital investments goals set by a data center operator's memorandum of understanding have been met, and (iii) its employment levels and average annual wages paid to its employees.