• 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.