Texas – Data Center Exemption and Emergency Rule

SALT Report 2947 – The Texas Comptroller adopted an emergency rule to implement the temporary sales and use tax exemption for property used in qualifying data centers. The new rule was adopted to implement House Bill 1223, which enacted Tax Continue reading Texas – Data Center Exemption and Emergency Rule

South Carolina – Datacenter Exemption for Computers and Electricity

SALT Report 2937 – The South Carolina Department of Revenue released a revenue ruling to provide guidance regarding legislation that was enacted in 2012 which provides an exemption for computers and electricity used in datacenters. The purpose of the ruling Continue reading South Carolina – Datacenter Exemption for Computers and Electricity

Wyoming – Exemption Requirements for Co-Located Data Centers

2/19/2013 SALT Report 2164 – The Wyoming State Legislature passed a bill that amends the sales and use tax exemption requirements for a co-located data center’s purchase or rental of computer software, computer equipment, and related power, heatin… Continue reading Wyoming – Exemption Requirements for Co-Located Data Centers

New York – High Rise Building Qualifies for Internet Data Center Exemption

SALT Report 2031 – The New York Department of Taxation and Finance issued an opinion regarding whether a Taxpayer is entitled to claim the exemption from sales and use tax for Internet data center operators. The Taxpayer in this case owns a condom… Continue reading New York – High Rise Building Qualifies for Internet Data Center Exemption

Minnesota – Exemption for Qualified Data Centers

SALT Report 1904 – The Minnesota Department of Revenue updated their guidance regarding the sales tax exemption for qualified data centers that was enacted during the 2011 Special Session. Minnesota Statutes, section 297A.68, subdivision 42, parag… Continue reading Minnesota – Exemption for Qualified Data Centers

South Carolina – Exemption for Data Centers

SALT Report 1576 – The South Carolina State Legislature passed a bill that provides a sales tax exemption for qualified data centers. Effective June 7, 2012 a sales and use tax exemption is provided for original or replacement computers, computer … Continue reading South Carolina – Exemption for Data Centers

Nebraska – New Incentives for Large Data Center Projects

SALT Report 1474 – The Nebraska State Legislature enacted legislation that amends the Nebraska Advantage Act (Act). Effective March 7, 2012 LB 1118 will provide additional sales and use tax incentives for large data center projects. Under the term… Continue reading Nebraska – New Incentives for Large Data Center Projects

New York – Taxability of Internet Data Centers

SALT Report 1447 – The New York Department of Taxation and Finance issued a sales tax bulletin regarding Internet data centers. If a taxpayer operates an Internet data center in New York, certain purchases of property and services may be exempt fr… Continue reading New York – Taxability of Internet Data Centers