Assembly Bill 245 proposes modifications to the sales and use tax exemption for qualified data centers in Wisconsin. The bill amends the definition of a qualified data center to include buildings that house both individual and networked server computers, expanding the criteria for certification by the Wisconsin Economic Development Corporation (WEDC). Additionally, it introduces a new criterion that allows WEDC to certify data centers that provide opportunities for owners, operators, or tenants to rent or own essential resources such as space, utilities, and enhanced security features.

Furthermore, the bill explicitly states that buildings used for or to facilitate cryptocurrency creation and transactions will not qualify for the sales and use tax exemption. This change aims to clarify the types of facilities eligible for the exemption and to ensure that the focus remains on traditional data center operations. The bill is set to take effect on the first day of the third month following its publication.

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