The owner of an eligible data center with a combined square footage of at least 100,000 square feet and tenants of the owner of an eligible data center located in a rural county.
To qualify the data center must have a building permit to construct, renovate, or expand the data center issued between:
- April 1, 2010 and June 30, 2011
- April 1, 2012 and June 30, 2015
- July 1, 2015 and 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.
- Submit Application for Sales Tax Exemption for Purchases by Data Centers prior to purchases of server equipment or power infrastructure.
- The Department will issue a Certificate for Sales Tax Exemption for Purchases by Data Centers to qualifying businesses.
- Annual Tax Performance Report due by May 31st of the year following the year the applicant becomes eligible to claim the sales tax exemption.
- Electronic filing of all documents required.
- List of Rural Counties
For questions about the application, call Kathryn Elliott (360) 705-6015.