US tax incentives for data centers by state

United States of America

Alabama. Data centers investing over $400 million and creating 20 jobs with an average annual compensation of $40,000 can receive tax abatements for up to 30 years.
Arizona. Data centers can receive tax abatements for transaction privilege tax and use tax for up to 20 years with a minimum investment of $25 or $50 million, depending on location.
Georgia. Data centers with investments of $15 million or more can receive sales tax abatements, and there is an investment tax credit available for qualifying telecommunications support companies.
Indiana. Data centers with a minimum $10 million investment can qualify for a 100% exemption on sales tax for power infrastructure, physical plant, and computer equipment.
Iowa. Data centers meeting investment guidelines can receive 100% abatement on sales and use tax, including physical and cable plant, computer equipment, cooling infrastructure, and purchased electricity.
Kentucky. Data centers can benefit from tax incentives for the purchase of computer equipment, and exemptions are available for those investing at least $100 million.
Minnesota. Companies investing $30 million in a new data center of at least 25,000 sq ft can receive a 20-year sales tax exemption on various equipment and software.
Mississippi. Data center enterprises with investments of at least $50 million and creation of 50 jobs paying 150% of the state's average wage can receive sales and use tax exemptions.
Missouri. Data centers with investments of at least $25 million and creation of 10 jobs can receive sales and use tax exemptions, and utility company KCP&L offers discounted rates.
Nebraska. The Nebraska Advantage Act offers a comprehensive tax abatement and credit structure for data centers.
Nevada. Tax abatements of up to 75% on personal property, sales, and use taxes are available for qualifying data centers with specific investment and job creation criteria.
New York. Data centers can receive a sales tax exemption on equipment purchases, and the state has programs promoting data center development in certain areas.
North Carolina. Tax incentives are available for data centers with qualifying investments, and exemptions from the state's electricity tax are provided.
Ohio. Sales tax abatement is available for data centers investing at least $100 million, with a payroll threshold of $1.5 million annually.
South Carolina. Sales tax exemption is provided for computer equipment, hardware, software, and electricity used by data centers with investments of at least $25 million and hiring of 50 people.
Tennessee. Sales tax breaks on equipment and power are available for data centers reaching a qualifying $250 million investment, along with a jobs tax credit.
Texas. Data centers investing at least $200 million over 5 years, creating 20 new jobs, and meeting other requirements can receive a 10-15 year sales tax abatement.
Utah. Tax incentives are offered on a case-by-case basis for data centers, utilizing standard incentives available to businesses.
Virginia. Sales and use tax abatements are available for data centers with a minimum investment of $150 million, along with job creation and wage requirements.
Washington. Tax abatements are offered for server equipment and power infrastructure in rural county and community empowerment zones, with job creation requirements.
West Virginia. Tax abatements for sales and property taxes are available for new data centers, with approval required.
Wyoming. Tax abatements are provided for sales, use, and property taxes based on investment, with additional breaks for multi-tenant data centers.