Assembly Bill 245 proposes modifications to the sales and use tax exemption for qualified data centers in Wisconsin. The bill redefines what constitutes a qualified data center by allowing buildings to house both individual and networked server computers. It also introduces a new criterion for certification by the Wisconsin Economic Development Corporation (WEDC), which now includes the ability for an owner, operator, or tenant to rent or own space and access essential resources such as utilities and enhanced security features. The bill renumbers and amends existing statutes to incorporate these changes, specifically in sections 238.40 (1) (b) and (1) (b) 1.

Additionally, the bill explicitly states that WEDC cannot certify buildings used for cryptocurrency creation or transactions as qualified data centers eligible for the tax exemption. This aims to clarify the types of facilities that can benefit from the exemption while ensuring that the focus remains on traditional data center operations. The changes are set to take effect three months after publication, pending any further legislative review.

Statutes affected:
Bill Text: 238.40(1)(b)(intro.), 238.40