Texas – Data Center Letter Rulings

SALT Report 3766 – The Texas Comptroller’s office released a few letter rulings toward the end of last year on the topic of Data Centers. The letter rulings address the topics of data center expansion and shared employment contracts.

“The Comptroller recently issued Private Letter Ruling Nos. 142740466 and 142740061 relating to qualifying data centers. The rulings address the expansion of an existing qualifying data center to a separate building and the effect, or lack thereof, on the required capital investment and qualified job requirement.”

“The Comptroller issued Private Letter Ruling No. 150970241 relating to qualified data centers that use third-party employees to meet the qualified job requirement. The ruling clarifies the factors constituting shared employment responsibilities.”

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