Rich Miller: Guide to Data Center Tax Incentives
Tax incentives from state and local governments are an increasingly important component of site searches for data center projects. About a dozen states now have customized incentives programs for data center operations, which focus on full or partial exemption of sales/use taxes on equipment, construction materials, and in some cases purchases of electricity & backup fuel.
The Role of Incentives in Data Center Location Decisions provides an overview of incentive programs, and examples of how some states structure their programs
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