Arkansas None specific to data centers, have used other tax incentives for data centers
California NONE
ColoradoNONE
in 2015 Colorado tried to pass a sales tax refund on equipment for data centers
Connecticut
A state economic development ffice granted $6 million to a data center
Delaware NONE
Florida, none specific to data centers, have used other tax incentives for data centers
Georgia
sales tax exemption for equipment in data centers investing at least $15 million annually
Hawaii, none specific to data centers, have used other job creation incentives for data centers
Idaho NONE
Illinois NONE
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
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
Kansas, none specific to data centers, but
Kansas imposes no property tax on new equipment
Kentucky
sales tax refund for computer system equipment for data centers investing at least $100 million
Louisianna NONE
Maine, None specific to data centers, have used general economic-development programs for data centers
Maryland, non specific to data centers, but did authorize a conditional loan for $300,000 to a data center
Massachusettes, None specific to data centers, but have awarded $25 million grant and $14.5 million in tax credits to data centers
Michigan, none specific to data centers, but does use other economic development programs for data centers to a tune of $7 mllion
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
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
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
Montana NONE
And, no state sales tax
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
Nevada
Expanded sales and property tax exemptions for data centers
amounted to $229 million of tax breaks for Switch
New Hampshire “No incentives for businesses”
New Jersey
“authorized a projected $134 million in incentives to about a dozen businesses for data-center projects since 2000″
New Mexico NONE
New York
sales tax exemption for equipment used by Internet data centers
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.
North Dakota
sales tax exemption on computer equipment for data centers of at least 16,000 square feet.
Ohio
sales tax break for data centers that invest at least $100 million &
have a required payroll threshold of $1.5 million
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
Oregon None Specific to data centers, but
no sales tax &
property tax exemptions through local enterprise zones
Pennsylvania None
Bills calling for a sales tax exemption for data centers are pending in the current legislatie session
Rhode Island NONE
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.
South Dakota None, but have used general economic development programs
Tennessee
sales tax breaks on computer equipment and electricity for data centers that invest at least $250 million
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
UtahNone, but have used general economic development programs
Vermont NONE
Virginia
sales tax exemptions for data centers
it is estimated Virginia authorized $48 million in incentives for data centers
Washington
sales tax exemption
West Virginia
sales tax exemption and a property tax break on equipment
Wisconsin None, but have used general economic development programs
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.