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State Sales Tax Exemption for Qualified Data Centers

Certain items necessary and essential to the operation of a qualified data center are temporarily exempt from the 6.25 percent state sales and use tax.

NV Energy cutting Lake Tahoe power supply for AI data centers

An energy company is cutting power to Lake Tahoe residents to make room for AI data centers The Nevada utility will stop supplying electricity to the region after May 2027, leaving Liberty

Data Center Tax Strategies and Considerations

Sales and property taxes on materials and equipment can significantly impact capital and operating costs. We help clients identify jurisdictions where these exposures can be reduced through

Tax Policies on Data Centers

States across the country are taking very different approaches to data center tax policies, with some offering lucrative incentives to attract investment while others move to scale back or eliminate tax

Data center

Utah Data Center (2013) A data center is a facility used to house computer systems and associated components, such as telecommunications and storage systems.

California Proposes New Certified Data Center Facility Exemption

The California State Senate introduced SB-58, proposing a partial sales tax exemption that caps the statewide rate at 2% for up to 20 years for certified data centers meeting investment,

Qualified Data Centers

What''s New Starting July 1, 2025, purchases of electricity do not qualify for exemption. Large-scale data centers qualify for exemption. Sales Tax Exemption Companies that build or refurbish data centers

State Taxation of Data Centers

This paper examines how states competing for data centers approach these different tax choices and how tax policy influences data center investment. It outlines the proper tax treatment of

An Overview of State Data Center-related Tax

Currently, 36 states have some kind of legislation authorizing tax incentives for new data center development. Some states have been using data center tax

How Much Revenue Do Data Centers Generate For Local

The answer varies widely across the country, depending on each state''s tax structure, whether local governments tax not only the buildings but the high-value servers and networking

Tricks and Traps of Data Center State Tax Incentives

Over the past decade, data center incentives and exemptions increased in prevalence as states endeavored to attract more businesses in the growing and lucrative tech industry. This

An Overview of State Data Center-related Tax Incentives | NAIOP

Currently, 36 states have some kind of legislation authorizing tax incentives for new data center development. Some states have been using data center tax incentives for over a decade, but the

Cost Segregation for Data Centers: Maximize Tax Savings

Learn how cost segregation can significantly reduce tax liabilities for data center owners & investors. Expert insights on accelerated depreciation & ROI.

Guide: Tax Considerations for Data Center Projects — DMA

From capital planning through operation, refresh, and retirement—we''ll show you the tax considerations needed to generate community support for your project while optimizing your state and local tax.

Data Center Buildout Cost: Complete Pricing Guide

What Are the Major Cost Components of a Data Center Buildout? Understanding how much does a data center cost to build in 2026 is crucial. Here is the complete data center build cost

An Overview of State Data Center-related Tax

Husch Blackwell''s 50-state survey of data center tax incentives summarizes these various state-level initiatives and identifies key differentiating features that could

How Are Data Centers Taxed?

Data centers typically pay taxes at the national, state and local levels. However, the types of taxes they pay can vary between each layer of government. Sales taxes are typically only

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