Minnesota bill SF3265 repeals sales and use tax exemptions for data centers.

Minnesota bill SF3265 repeals the sales and use tax exemption for data centers, effective July 1, 2025. The bill amends Minnesota Statutes to remove the exemption for purchases of enterprise information technology equipment and computer software for qualified data centers. It also removes the exemption for electricity used in the operation of these data centers. The repeal affects sales and purchases made before July 1, 2042.

Minnesota bill SF3265 repeals sales and use tax exemptions for data centers.

Minnesota bill SF3265 repeals the sales and use tax exemption for data centers, effective July 1, 2025. The bill amends Minnesota Statutes to remove the exemption for purchases of enterprise information technology equipment and computer software for qualified data centers. It also removes the exemption for electricity used in the operation of these data centers. The repeal affects sales and purchases made before July 1, 2042.