Modification to sales and use tax exemption for rural data centers

Intended audience: Data centers in rural counties.

Effective July 1, 2026, the sales and use tax exemption for rural data centers that qualify through refurbishment expires.

New exemption certificates for refurbishment of a rural data center may not be issued on or after July 1, 2026.

Replacement server equipment is removed from the definition of eligible server equipment, making purchases of replacement server equipment ineligible for a retail sales and use tax exemption.