24 States Provide Economic Incentives for Data Centers

• 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
• Alaska NONE
• 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, none 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
• Utah ​None, 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.

NY Times | via AP | State-By-State Look at Incentives for Computer Data Centers