Which technology does NOT require an on-premise gateway for data refresh in Power BI?

Azure SQL Database does not require an on-premise gateway for data refresh in Power BI because it is a cloud-based service. Power BI can connect directly to Azure SQL Database using cloud connectivity, allowing for seamless data access and refresh without the need for an intermediary gateway.

In contrast, on-premises SQL Server requires a gateway because it is hosted on local infrastructure and not accessible through the internet in the same way cloud-based services are. Local Excel files also necessitate a gateway if they are stored on a local machine, as Power BI needs a way to access that data remotely. Similarly, SharePoint Online lists, being part of the Office 365 ecosystem, can also be accessed directly without the need for an on-premise gateway due to their cloud nature, but when you consider local infrastructures, the on-premises considerations come into play for some setups.

Thus, the correct answer highlights the advantage of utilizing a cloud technology for direct integration with Power BI, streamlining the process of data refresh without additional infrastructure requirements.