Minnesota SF769 modifies the sales tax exemption for certain data centers, including qualified data centers and qualified refurbished data centers.
Minnesota SF769 amends the sales tax exemption for certain data centers, defining a "qualified data center" as a facility in Minnesota that is at least 25,000 square feet and has a total cost of construction or refurbishment, investment in enterprise information technology equipment, and computer software of at least $250,000,000. A "qualified refurbished data center" is a facility that is substantially refurbished after June 30, 2012, with at least 25,000 square feet rebuilt or modified, including installation of enterprise information technology equipment, environmental control, computer.
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