{
  "id": "ks-sb98-datacenter-sales-tax-exemption",
  "jurisdiction": "KS",
  "kind": "statute",
  "status": "enacted",
  "title": "Qualified Data Center Sales Tax Exemption (Senate Bill 98, 2025)",
  "citation": "L. 2025, ch. 124 (Senate Bill 98, 2025 Kansas Legislature); New Secs. 1-3 codified at K.S.A. 2025 Supp. 74-50,331 through 74-50,333 (ch. 124, §§ 1-3); § 6 amends K.S.A. 79-3606 by adding the data-center exemption subsection, which the Revisor's current text still designates with the placeholder \"(xxxx)\"; § 5 amends K.S.A. 2024 Supp. 66-101j",
  "docket_no": null,
  "agency": "Kansas Department of Commerce (certification); Kansas Department of Revenue (exemption administration)",
  "utility": null,
  "verification": "verified",
  "updated_at": "2026-08-19T21:41:20.858685+00:00",
  "record_url": "https://verifiedatlas.com/i/ks-sb98-datacenter-sales-tax-exemption/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26%2Fyear1%2Fready_for_publication%2Fsb_98%2Fsb98_enrolled.pdf",
      "pinpoint": "pp.2-4: New Sec. 2(a)-(b) (investment/jobs thresholds), New Sec. 3(a)-(b) (effective date, 20-year exemption term)",
      "quote": "A qualified firm that makes an investment in eligible data center costs in a qualified data center of at least $250,000,000 in the aggregate by the fifth year of operations and creates and maintains at least 20 new jobs at the qualified data center within two calendar years after the commencement of operations shall receive a sales tax exemption... New Sec. 3. (a) On and after July 1, 2025, a qualified firm that meets the requirements of section 2, and amendments thereto, may be eligible for a sales tax exemption as provided by this section and the provisions of K.S.A. 79-3606(xxxx), and amendments thereto. (b) The sales tax exemption shall be valid for 20 years after the date of commencement of operations.",
      "quote_chars": 716,
      "title": "Senate Bill No. 98 (2025 Kansas Legislature), Enrolled",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26%2Fyear1%2Fready_for_publication%2Fsb_98%2Fsb98_enrolled.pdf",
      "pinpoint": "p.2 of the enrolled bill (New Sec. 2(b)(3), (4) and (5)(A))",
      "quote": "(3) commit to begin construction of the project within 10 years of the date of the agreement with the secretary or on such earlier date as specified in the agreement pursuant to paragraph (6); (4) commit to purchase electricity for 10 years from the public utility that is certified to provide retail electric service in the territory where the qualified data center is located; (5) commit to undertake practices that will conserve, reuse and replace water, including, but not limited to: (A) Using water efficient fixtures and practices;",
      "quote_chars": 538,
      "title": "Senate Bill No. 98 (2025 Kansas Legislature), Enrolled -- New Sec. 2(b)(3)-(5): construction window, 10-year power purchase, water commitments",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26%2Fyear1%2Fready_for_publication%2Fsb_98%2Fsb98_enrolled.pdf",
      "pinpoint": "p.3 of the enrolled bill (New Sec. 2(c))",
      "quote": "(c) If it is determined by the secretary that the qualified firm has breached a term or condition of the agreement, the secretary shall provide written notice to the qualified firm as to which terms or conditions were breached and allow the qualified firm 120 days to cure the breached terms or conditions. If the breached terms or conditions have not been cured within such time, the secretary may require the qualified firm to repay all or a part of the amount of the sales tax exemption received, terminate the sales tax exemption or suspend all or a part of the sales tax exemption until the breach is cured.",
      "quote_chars": 612,
      "title": "Senate Bill No. 98 (2025 Kansas Legislature), Enrolled -- New Sec. 2(c): breach, 120-day cure, repayment/termination/suspension",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26%2Fyear1%2Fready_for_publication%2Fsb_98%2Fsb98_enrolled.pdf",
      "pinpoint": "p.4 of the enrolled bill (New Sec. 4(a)-(b))",
      "quote": null,
      "quote_chars": 808,
      "title": "Senate Bill No. 98 (2025 Kansas Legislature), Enrolled -- New Sec. 4: fusion center oversight board approval prerequisite",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_036_0000_article/079_036_0006_section/079_036_0006_k/",
      "pinpoint": "subsection \"(xxxx)\"; History line",
      "quote": null,
      "quote_chars": 460,
      "title": "K.S.A. 79-3606 (Kansas Retailers' Sales Tax; exemptions), Revisor of Statutes current text -- data center subsection and enactment history",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.kslegislature.gov/li/b2025_26/statute/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k/",
      "pinpoint": "section heading; History line",
      "quote": null,
      "quote_chars": 123,
      "title": "K.S.A. 2025 Supp. 74-50,331 -- Sales tax exemption for certain qualified data centers; definitions (codification of SB 98 New Sec. 1)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.kslegislature.gov/li/b2025_26/statute/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k/",
      "pinpoint": "section heading; History line",
      "quote": null,
      "quote_chars": 171,
      "title": "K.S.A. 2025 Supp. 74-50,333 -- Length of time for exemption; revocation, suspension or modification (codification of SB 98 New Sec. 3)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.ksrevenue.gov/taxnotices/notice25-03.pdf",
      "pinpoint": "p.1 (Sections 1-4 summary), p.2 (Section 5-6 summary, effective-date paragraph)",
      "quote": null,
      "quote_chars": 691,
      "title": "Kansas Department of Revenue, Notice 25-03: Sales Tax Exemption for Data Centers",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/",
      "pinpoint": "'Eligibility Requirements' and program-summary text",
      "quote": null,
      "quote_chars": 378,
      "title": "SB 98 Data Center Sales Tax Exemption, Kansas Department of Commerce",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://www.kslegislature.gov/li/api/v11/rev-1/bill_status/sb98/",
      "pinpoint": "HISTORY[0], action_code gov_mg_150, Senate journal p.1300",
      "quote": null,
      "quote_chars": 48,
      "title": "Kansas Legislature bill-status record for SB 98 (kslegislature.gov li/api/v11 bill_status endpoint)",
      "source_type": "government",
      "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/"
}