Limited counties data center equipment and infrastructure

From the 2024 DOR Tax Exemption Study

82.08.9861; 82.12.9861 - Limited counties data center equipment and infrastructure Description There is a sales and use taxes exemption for qualified purchases of eligible server equipment and eligible power infrastructure for data centers located in a county with population over 800,000. The exemption also includes charges for labor, material, equipment, and services associated with installation of the equipment and power infrastructure. The department may approve: - Six applications to obtain the exemptions for qualifying businesses in the first calendar year of the exemption; and - Six applications to obtain the exemptions for qualifying businesses in each year, calendar year three through calendar year six of the exemption. No applications may be approved in year two. Program requirements: - To qualify, a facility must meet employment and facility size requirements described in statute. In addition, qualifying businesses operating newly constructed data centers must attain certification for sustainable design or green building standards. - The qualifying business must have a minimum of 1.5 megawatts of available power. - A qualifying tenant must have a minimum electrical capaci