Without knowing what their plans are, I can't speak to whether they would qualify specifically. But just building a data storage center doesn't qualify.
It raised a major concern for us. We don't think federal judges should determine the applicability of state sales and hotel and motel taxes.
It's pretty surprising. We expected taxable consumption to drop.
It's an emerging issue. There's some feeling this is additional tax revenue that local governments should be getting. It's premature to bring federal lawsuits to solve this issue.