Senate Bill 244 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 scope of eligible facilities. Additionally, it introduces a new criterion for certification by the Wisconsin Economic Development Corporation (WEDC), allowing certification if the buildings provide opportunities for owners, operators, or tenants to rent or own space and access vital resources such as utilities and enhanced security features.

Furthermore, the bill explicitly states that WEDC cannot certify buildings used for cryptocurrency creation or the processes related to cryptocurrency transactions as qualified data centers eligible for the tax exemption. This legislation aims to clarify and broaden the criteria for data center certification while ensuring that certain activities, specifically those related to cryptocurrencies, are excluded from the benefits of the tax exemption. The bill will take effect on the first day of the third month following its publication.

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