Couple of months ago, SQL Server Standard 1 CPU costs $179/mo + tax
2 CPUs would be double that amount. Windows 2003 Standard Edition costs around $25/mon + tax. Upto 2 CPUs and 4GB of RAM supported,
To be eligible for SPLA, you need to be a Microsoft Certified Partner. Also, most datacenters and server providers resell Microsoft licenses under the SPLA with some markup.
Also, you cannot use retail Microsoft products to provide hosting services. For that your licenses must be aquired under the SPLA.
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