The Department is currently accepting applications for this program. Please see the Special Notice titled Data center exemption and application process for details.
The owner—and tenants—of an eligible data center that has a combined square footage of at least 100,000 square feet and is located in a rural county.
To qualify the data center must have a building permit to construct, renovate, or expand the data center issued during one of the following periods:
- April 1, 2010 to June 30, 2011
- April 1, 2012 to June 30, 2015
- July 1, 2015 to June 30, 2025
Sales/use tax exemption on:
- purchases of eligible server equipment and labor and services to install server equipment, in an eligible data center
- purchases of eligible power infrastructure, and labor and services to construct, install, repair, alter, or improve eligible power infrastructure
- Review the List of Rural Counties for eligibility.
- Submit the Application for Sales Tax Exemption for Purchases by Data Centers before purchasing server equipment or power infrastructure.
Approval and reporting:
- If approved, the Department will issue a Certificate for Sales Tax Exemption for Purchases by Data Centers.
- Once approved, you must submit the Annual Tax Performance Report by May 31st of the year following the year.
Note: You are required to file all documents electronically.
For questions about the application, call Kathryn Elliott (360) 705-6015.