Data Center Tax Incentives State by State

  1. Alabama: 
    • 30 years of tax breaks
    • for data centers investing $400 million
    • that create at least 20 jobs
    • with an average annual compensation of $40,000
  2. Alaska NONE
  3. Arkansas None specific to data centers, have used other tax incentives for data centers
  4. California NONE
  5. ColoradoNONE
    • in 2015 Colorado tried to pass a sales tax refund on equipment for data centers
  6. Connecticut 
    • A state economic development ffice granted $6 million to a data center
  7. Delaware NONE
  8. Florida, none specific to data centers, have used other tax incentives for data centers
  9. Georgia
    • sales tax exemption for equipment in data centers investing at least $15 million annually
  10. Hawaii,  none specific to data centers, have used other job creation incentives for data centers
  11. ​Idaho NONE
  12. Illinois NONE
  13. Indiana
    • data centers investing at least $10 million can receive local personal property tax exemptions on their equipment
    • Other tax incentives have also been awarded
  14. Iowa
    • sales tax breaks to data centers investing as little as $1 million
    • larger incentives for projects topping $200 million
    • Iowa has no property tax on equipment
  15. Kansas, none specific to data centers, but
    • Kansas imposes no property tax on new equipment
  16. Kentucky
    • sales tax refund for computer system equipment for data centers investing at least $100 million
  17. Louisianna NONE
  18. Maine, None specific to data centers, have used general economic-development programs for data centers
  19. Maryland, non specific to data centers, but did authorize a conditional loan for $300,000 to a data center
  20. Massachusettes, None specific to data centers, but have awarded $25 million grant and $14.5 million in tax credits to data centers
  21. Michigan, none specific to data centers, but does use other economic development programs for data centers to a tune of $7 mllion
  22. Minnesota
    • data centers with 25,000 square feet
    • costing at least $30 million
    • qualify for 20-year sales tax exemption on equipment and energy
    • + a permanent property tax exemption on equipment
  23. Mississippi
    • ​sales tax exemption on computer equipment for data centers
    • that invest at least $50 million
    • that create at least 50 jobs
    • these jobs must pay 150% of the average state wage
  24. Missouri
    • New data centers can qualify for $25 million if
      • they employ at least 10 people in well-paying jobs.
    • Older data centers can qualify by:
      • investing at least $5 million and adding five well-paying jobs
  25. Montana NONE
    • And, no state sales tax
  26. Nebraska
    • Has a tiered system that allows  $3 million if the data center:
      • Employs at least 30 people, or
      • It invests at least $37 million while holding employment steady
  27. Nevada
    •  Expanded sales and property tax exemptions for data centers
      • amounted to  $229 million of tax breaks for Switch
  28. New Hampshire “No incentives for businesses”
  29. New Jersey
    • “​authorized a projected $134 million in incentives to about a dozen businesses for data-center projects since 2000″
  30. New Mexico NONE
  31. New York 
    • sales tax exemption for equipment used by Internet data centers
  32. North Carolina
    • sales tax exemption for equipment and electricity used by data centers that invest at least $150 million in poorer counties or $225 million in other counties.
  33. North Dakota
    • sales tax exemption on computer equipment for data centers of at least 16,000 square feet.
  34. Ohio
    •  sales tax break for data centers that invest at least $100 million &
    • have a required payroll threshold of  $1.5 million
  35. Oklahoma
    • sales tax exemption for equipment bought by businesses engaged in computer services or data processing, as long as most of the revenue comes from out-of-state sales
  36. Oregon None Specific to data centers, but
    • no sales tax & 
    • property tax exemptions through local enterprise zones
  37. Pennsylvania None
    • Bills calling for a sales tax exemption for data centers are pending  in the current legislatie session
  38. Rhode Island  NONE
  39. South Carolina 
    • sales tax exemption on computer equipment and electricity used in data centers
    • that invest at least $50 million
    • employ at least 25 people in well-paying jobs.
  40. South Dakota None, but have used general economic development programs
  41. Tennessee
    • sales tax breaks on computer equipment and electricity for data centers that invest at least $250 million
  42. Texas
    • sales tax exemption on equipment and electricity for data centers
    • that contain at least 100,000 square feet
    • invest at least $200 million
    • employ at least 20 people at above-average wage
  43. Utah None, but have used general economic development programs
  44. Vermont  NONE
  45. Virginia
    • sales tax exemptions for data centers
    • it is estimated Virginia authorized $48 million in incentives for data centers
  46. Washington
    • sales tax exemption
  47. West Virginia 
    • sales tax exemption and a property tax break on equipment
  48. Wisconsin  None, but have used general economic development programs
  49. Wyoming 
    • Data centers that invest at least $5 million, receive  a sales tax exemption on computer equipment.
    • Data centers that invest at least $50 million also can get a sales tax break on power supplies and cooling equipment.