{
  "id": "az-ars-41-1519-cdc-tax-relief",
  "jurisdiction": "AZ",
  "kind": "statute",
  "status": "enacted",
  "title": "Computer Data Center Tax Relief; Definitions (Ariz. Rev. Stat. § 41-1519)",
  "citation": "A.R.S. § 41-1519, \"Computer data center tax relief; definitions,\" originally enacted 2013 (Laws 2013), as codified in the current (57th Legislature, 1st Regular Session) compilation at azleg.gov/ars/41/01519.htm; administered in conjunction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)",
  "docket_no": null,
  "agency": "Arizona Commerce Authority (\"the authority\"); Arizona Department of Revenue",
  "utility": null,
  "verification": "verified",
  "updated_at": "2026-08-21T14:52:12.584514+00:00",
  "record_url": "https://verifiedatlas.com/i/az-ars-41-1519-cdc-tax-relief/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "pinpoint": "subsection A",
      "quote": "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.",
      "quote_chars": 290,
      "title": "A.R.S. 41-1519, Computer data center tax relief; definitions (raw statute text)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "pinpoint": "subsection C",
      "quote": "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.",
      "quote_chars": 577,
      "title": "A.R.S. 41-1519 (raw statute text)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "pinpoint": "subsection E, paragraphs 1(a), 1(b) and 2",
      "quote": "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",
      "quote_chars": 671,
      "title": "A.R.S. 41-1519 (raw statute text)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "pinpoint": "subsection (definitions paragraph 11), 'Qualification period'",
      "quote": null,
      "quote_chars": 619,
      "title": "A.R.S. 41-1519 (raw statute text)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "pinpoint": "subsection G, paragraph 1",
      "quote": null,
      "quote_chars": 650,
      "title": "A.R.S. 41-1519 (raw statute text)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "pinpoint": "subsection M",
      "quote": null,
      "quote_chars": 204,
      "title": "A.R.S. 41-1519 (raw statute text)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "pinpoint": "subsection O, definitions paragraph 12, 'Qualified colocation tenant'",
      "quote": null,
      "quote_chars": 335,
      "title": "A.R.S. 41-1519 (raw statute text)",
      "source_type": "statute",
      "verification": "verified"
    }
  ],
  "access": "Recorded term fields, and quotes past the first 3, are in the $99 state pass or the $199 all-states pass. Identity, citation, every source document and every pinpoint are open. https://verifiedatlas.com/pricing/"
}