This bill amends various sections of Minnesota Statutes to modify the definitions and exemptions related to data centers, particularly focusing on "qualified large-scale data centers." The definition of a "qualified large-scale data center" is updated to specify that it must consist of at least 25,000 square feet and have a total construction or refurbishment cost of at least $250 million within a 60-month period starting after June 30, 2025. Additionally, a new definition for "enterprise information technology equipment" is introduced, which includes computers and equipment necessary for the operation of these data centers. Both of these amendments will take effect on July 1, 2026.

Furthermore, the bill revises the existing tax exemption for purchases of enterprise information technology equipment and computer software used in qualified data centers. The previous definitions of "qualified data center" and "qualified refurbished data center" are also amended to align with the new criteria for large-scale data centers. The bill clarifies that the exemption applies to purchases made after June 30, 2013, and outlines the requirements for certification and compliance for these facilities. The changes aim to streamline the regulatory framework for data centers in Minnesota while promoting investment in this sector.

Statutes affected:
Introduction: 216B.02