Missouri – Sales and Use Tax Exemption for Data Centers (SB 149)

Salt Report 3615 – The Missouri Senate passed SB 149 on March 19, 2015 and Governor Nixon signed the bill on April 14, 2015. The bill provides state and local sales and use tax exemptions for all machinery, equipment, computers, electrical energy, gas, water, telecommunications and internet services used in new data storage center facilities. The exemption extends to TPP purchased for the construction of a new data storage facility. The exemption must be applied for with the Department of Economic Development for certification. In order to qualify the project must result in at least $25 million in new facility investment, create at least 10 new jobs with wages of at least 150 percent of the county average. The act also provides exemptions for existing data centers as well.

Further Information:

Missouri SB149

Missouri Department of Economic Development