US tax incentives for data centers by state

  • United States of America
    • Alabama.ย 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.ย 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.ย 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.ย 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.ย 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.ย 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.ย 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.ย 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.ย 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.ย The Nebraska Advantage Act offers a comprehensive tax abatement and credit structure for data centers.
    • Nevada.ย 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.ย 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.ย Tax incentives are available for data centers with qualifying investments, and exemptions from the state's electricity tax are provided.
    • Ohio.ย Sales tax abatement is available for data centers investing at least $100 million, with a payroll threshold of $1.5 million annually.
    • South Carolina.ย 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.ย 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.ย 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.ย Tax incentives are offered on a case-by-case basis for data centers, utilizing standard incentives available to businesses.
    • Virginia.ย 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.ย Tax abatements are offered for server equipment and power infrastructure in rural county and community empowerment zones, with job creation requirements.
    • West Virginia.ย Tax abatements for sales and property taxes are available for new data centers, with approval required.
    • Wyoming.ย Tax abatements are provided for sales, use, and property taxes based on investment, with additional breaks for multi-tenant data centers.
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