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HB 0696 - Sales Tax Exemption - High Tech Data Centers
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Tracking Level: Neutral
Sponsor: Trey Kelley (R)
Last Action: 1/1/2019 - Effective Date
House Committee: Ways and Means
Senate Committee: Finance
Assigned To:
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Sales Tax-LocalNext Bill

Staff Analysis of the Legislation

This bill expands an existing sales and use tax exemption, applicable to both state and local sales tax, for the sale or lease of computer equipment or high-technology data center equipment incorporated or used in a high-technology data center. As amended in the Senate, to qualify for the exemption, a data center would be required to have an investment plan demonstrating a minimum investment over a ten-year period. There are tiered minimum investment thresholds depending on county population, with the threshold rising as population rises.

Bill Summary from the State Site - Click for the State Summary Page / Click for Current Full Text






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