The bill amends Minnesota Statutes to modify the sales and use tax exemption for data centers. It introduces the concept of a "qualified large-scale data center," which is defined as a facility that consists of at least 25,000 square feet and has a total construction or refurbishment cost of at least $250 million within a 60-month period. The bill specifies that purchases of enterprise information technology equipment and computer software for use in qualified data centers, qualified refurbished data centers, and qualified large-scale data centers will be exempt from sales tax at the time of purchase, rather than requiring a refund process as previously mandated.

Additionally, the bill outlines new certification requirements for qualified large-scale data centers, which must demonstrate compliance with sustainable design or green building standards within three years of being placed in service. The effective date for these changes is set for sales and purchases made after June 30, 2024. The amendments aim to encourage investment in data centers in Minnesota by streamlining tax exemptions and promoting environmentally sustainable practices.

Statutes affected:
Introduction: 297A.68, 297A.75