Computer Data Center Tax Relief; Definitions (Ariz. Rev. Stat. § 41-1519)

two-reviewer statute enacted az-ars-41-1519-cdc-tax-relief

Record created 2026-08-21, last updated 2026-08-21. Snapshot built September 14, 2026. JSON

State

AZ

Kind

statute

Status

enacted

Agency

Arizona Commerce Authority ("the authority"); Arizona Department of Revenue

Citation

A.R.S. § 41-1519, "Computer data center tax relief; definitions," originally enacted 2013 (Laws 2013), as codified in the current (57th Legislature, 1st Regular Session) compilation at azleg.gov/ars/41/01519.htm; administered in conjunction with A.R.S. §§ 42-5061, 42-5159 and 42-6004 (TPT/use-tax exemption statutes) and paused for new applications by Laws 2026, Chapter 140 (H.B. 4168), Sec. 31 (see companion instrument az-hb4168-2026-cdc-moratorium)

Effective

2013-08-31

Sunset

2033-12-31

Contract term (years)

$99 Arizona pass

Mandatory

$99 Arizona pass

Summary

$99 Arizona pass

Generation requirements

$99 Arizona pass

Cost allocation

$99 Arizona pass

Locked fields

$99 Arizona pass 5 recorded fields on this record are in the state and all-states passes.

• A.R.S. 41-1519, Computer data center tax relief; definitions (raw statute text) statute two-reviewer

  “From and after August 31, 2013, tax relief is allowed for the owner or operator of a computer data center certified pursuant to this section. The same tax relief is allowed for qualified colocation tenants of the computer data center. All tax relief applies during the qualification period.”

  subsection A
  https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm
  Fetched via the azleg.gov 'viewDocument' wrapper route (the direct /ars/41/01519.htm printable route returns a Sucuri JavaScript challenge curl cannot solve). Page banner: 'The Arizona Revised Statutes have been updated to include the revised sections from the 57th Legislature, 1st Regular Session.'

• A.R.S. 41-1519 (raw statute text) statute two-reviewer

  “Within sixty days after receiving a complete and correct application, the authority shall review the application and either issue a written certification that the computer data center qualifies for the tax relief or provide written reasons for its denial. Failure to approve or deny the application within sixty days after the date the owner or operator submits the application to the authority constitutes approval of the computer data center... The authority shall not certify any new computer data center that submits an application to the authority after December 31, 2033.”

  subsection C
  https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm

• A.R.S. 41-1519 (raw statute text) statute two-reviewer

  “On or before the fifth anniversary of certification, the computer data center creates a minimum investment of at least: (a) $25,000,000 of new investment, including costs of land, buildings, improvements, modular data centers and computer data center equipment... if the computer data center is located in a county with a population of eight hundred thousand or less persons. (b) $50,000,000 of new investment... if the computer data center is located in a county with a population of more than eight hundred thousand persons... 2. During the seventy-two months immediately before September 1, 2013, the computer data center created an investment of at least $250,000,000”

  subsection E, paragraphs 1(a), 1(b) and 2
  https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm

• A.R.S. 41-1519 (raw statute text) statute two-reviewer

  $99 Arizona pass quote, 619 characters as extracted. The document, the pinpoint and the review state are open below.

  subsection (definitions paragraph 11), 'Qualification period'
  https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm

• A.R.S. 41-1519 (raw statute text) statute two-reviewer

  $99 Arizona pass quote, 650 characters as extracted. The document, the pinpoint and the review state are open below.

  subsection G, paragraph 1
  https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm

• A.R.S. 41-1519 (raw statute text) statute two-reviewer

  $99 Arizona pass quote, 204 characters as extracted. The document, the pinpoint and the review state are open below.

  subsection M
  https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm

• A.R.S. 41-1519 (raw statute text) statute two-reviewer

  $99 Arizona pass quote, 335 characters as extracted. The document, the pinpoint and the review state are open below.

  subsection O, definitions paragraph 12, 'Qualified colocation tenant'
  https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm