Kansas SB526 requires data centers to be located on land zoned for industrial or manufacturing uses to qualify for sales tax exemption.

Kansas SB526 amends the sales tax exemption for qualified data centers, requiring them to be located on land zoned for industrial or manufacturing uses on July 1, 2025, or unzoned land. The bill defines "qualified data center" as buildings housing networked computer servers for centralized data storage and management. It also outlines "eligible data center costs," excluding electricity costs, and specifies that the exemption applies to jobs filled by Kansas residents with primary work locations in Kansas. The bill amends and repeals existing sections to implement these changes.

Kansas SB526 requires data centers to be located on land zoned for industrial or manufacturing uses to qualify for sales tax exemption.

Kansas SB526 amends the sales tax exemption for qualified data centers, requiring them to be located on land zoned for industrial or manufacturing uses on July 1, 2025, or unzoned land. The bill defines "qualified data center" as buildings housing networked computer servers for centralized data storage and management. It also outlines "eligible data center costs," excluding electricity costs, and specifies that the exemption applies to jobs filled by Kansas residents with primary work locations in Kansas. The bill amends and repeals existing sections to implement these changes.