{
  "id": "mo-data-center-sales-tax-exemption-144810",
  "jurisdiction": "MO",
  "kind": "statute",
  "status": "enacted",
  "title": "Missouri Data Center Sales Tax Exemption Program (Mo. Rev. Stat. sec. 144.810)",
  "citation": "Mo. Rev. Stat. sec. 144.810; enacted 2015 S.B. 149, amended by 2018 S.B. 975 & 1024 (Revision); current codified text effective 8/28/2018 per revisor.mo.gov's own version history ('Effective -  28 Aug 2018, 2 histories'); program's own operative date for facility/investment timing is August 28, 2015 per the statute's 'New facility'/'Expanding facility' definitions.",
  "docket_no": null,
  "agency": "Missouri Department of Economic Development (DED) -- 'the agency administering the program' per DED's own guidelines (p.2); Department of Revenue (DOR) issues refunds and annual exemption certificates; DED and DOR jointly prescribe implementing rules per sec. 144.810.10.",
  "utility": null,
  "verification": "unverified",
  "updated_at": "2026-08-21T06:41:30.880586+00:00",
  "record_url": "https://verifiedatlas.com/i/mo-data-center-sales-tax-exemption-144810/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.810",
      "pinpoint": "Sec. 144.810.1(11)(c), definition of 'New facility'",
      "quote": "The new facility project investment is at least twenty-five million dollars during a period of up to thirty-six consecutive months from the date of the conditional approval for an exemption under this section.",
      "quote_chars": 209,
      "title": "Missouri Revisor of Statutes -- Revised Statutes of Missouri, RSMo Section 144.810",
      "source_type": "statute",
      "verification": "unverified"
    },
    {
      "url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.810",
      "pinpoint": "Sec. 144.810.1(11)(d), definition of 'New facility'",
      "quote": "At least ten new jobs are created at the new facility during a period of up to thirty-six consecutive months from the date of conditional approval for an exemption under this section if the average wage of the new jobs equals or exceeds one hundred fifty percent of the county average wage;",
      "quote_chars": 290,
      "title": "Missouri Revisor of Statutes -- Revised Statutes of Missouri, RSMo Section 144.810",
      "source_type": "statute",
      "verification": "unverified"
    },
    {
      "url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.810",
      "pinpoint": "Sec. 144.810.1(6), definition of 'Expanding facility'",
      "quote": "has net new investment related to the expansion of operations in this state of at least five million dollars during a period of up to twelve consecutive months and results in the creation of at least five new jobs during a period of up to twenty-four consecutive months from the date of conditional approval for an exemption under this section, if the average wage of the new jobs equals or exceeds one hundred fifty percent of the county average wage",
      "quote_chars": 451,
      "title": "Missouri Revisor of Statutes -- Revised Statutes of Missouri, RSMo Section 144.810",
      "source_type": "statute",
      "verification": "unverified"
    },
    {
      "url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.810",
      "pinpoint": "Sec. 144.810.2",
      "quote": "project taxpayers for a new data storage center project shall be entitled, for a project period not to exceed fifteen years from the date of conditional approval under this section and subject to the requirements of subsection 3 of this section, to an exemption of one hundred percent of the state and local sales and use taxes defined, levied, or calculated under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section 238.235, limited to the net fiscal benefit of the state calculated over a ten-year period, on:",
      "quote_chars": 544,
      "title": "Missouri Revisor of Statutes -- Revised Statutes of Missouri, RSMo Section 144.810",
      "source_type": "statute",
      "verification": "unverified"
    },
    {
      "url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.810",
      "pinpoint": "Sec. 144.810.4",
      "quote": "In addition to the exemptions granted under this chapter, upon approval by the department of economic development, project taxpayers for expanding data storage center projects may, for a period not to exceed ten years, be specifically exempted from state and local sales and use taxes defined, levied, or calculated under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section 238.235 on:",
      "quote_chars": 418,
      "title": "Missouri Revisor of Statutes -- Revised Statutes of Missouri, RSMo Section 144.810",
      "source_type": "statute",
      "verification": "unverified"
    },
    {
      "url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.810",
      "pinpoint": "history line following subsection 10",
      "quote": "(L. 2015 S.B. 149, A.L. 2018 S.B. 975 & 1024 Revision)",
      "quote_chars": 54,
      "title": "Missouri Revisor of Statutes -- Revised Statutes of Missouri, RSMo Section 144.810",
      "source_type": "statute",
      "verification": "unverified"
    },
    {
      "url": "https://revisor.mo.gov/main/OneSection.aspx?section=144.810",
      "pinpoint": "version-history header block, top of page",
      "quote": "Effective -  28 Aug 2018, 2 histories",
      "quote_chars": 37,
      "title": "Missouri Revisor of Statutes -- Revised Statutes of Missouri, RSMo Section 144.810",
      "source_type": "statute",
      "verification": "unverified"
    },
    {
      "url": "https://ded.mo.gov/sites/g/files/zuston466/files/media/pdf/2025/02/Data_Center_Program_Guidelines_2023_0.pdf",
      "pinpoint": "p.2, 'Data Center Exemption -- General Information'",
      "quote": "The purpose of the program is to incentivize the location and expansion of data centers in the State of Missouri by providing an exemption, for a period of time, of the sales and utility taxes associated with a variety of activities necessary to build a new facility or expand an existing facility. The Department of Economic Development (DED) is the agency administering the program.",
      "quote_chars": 384,
      "title": "Data Center Sales Tax Exemption Program Guidelines -- Authorization: 144.810 RSMo. -- Missouri Department of Economic Development",
      "source_type": "government",
      "verification": "unverified"
    },
    {
      "url": "https://ded.mo.gov/sites/g/files/zuston466/files/media/pdf/2025/02/Data_Center_Program_Guidelines_2023_0.pdf",
      "pinpoint": "p.4, benefits/stacking rule",
      "quote": "No recipient of an exemption under the data center program may also receive other business recruitment incentives.",
      "quote_chars": 114,
      "title": "Data Center Sales Tax Exemption Program Guidelines -- Authorization: 144.810 RSMo. -- Missouri Department of Economic Development",
      "source_type": "government",
      "verification": "unverified"
    },
    {
      "url": "https://ded.mo.gov/press-room/metrobloks-announces-plans-14-billion-data-center-liberty",
      "pinpoint": "single-sentence paragraph naming the program, following the Michelle Hataway quote",
      "quote": "For this expansion, Metrobloks will benefit from the Data Center Sales Tax Exemption Program.",
      "quote_chars": 93,
      "title": "Metrobloks announces plans for $1.4 billion data center in Liberty | Department of Economic Development",
      "source_type": "government",
      "verification": "unverified"
    }
  ],
  "mandatory": false,
  "summary": "Mo. Rev. Stat. sec. 144.810 creates a sales-and-use-tax exemption program for 'data storage center' facilities (NAICS 518210 data processing/hosting, or NAICS 519130 internet publishing/web search portals) that is application-based, not automatic. DED's own program guidelines state plainly: 'The Department of Economic Development (DED) is the agency administering the program.' (p.2). Two eligibility tracks exist, each with its own investment and jobs threshold and its own exemption term, per the statute's own definitions: (1) NEW FACILITY -- 'The new facility project investment is at least twenty-five million dollars during a period of up to thirty-six consecutive months from the date of the conditional approval for an exemption under this section' (sec. 144.810.1(11)(c)) and 'At least ten new jobs are created at the new facility during a period of up to thirty-six consecutive months from the date of conditional approval for an exemption under this section if the average wage of the new jobs equals or exceeds one hundred fifty percent of the county average wage' (sec. 144.810.1(11)(d)), entitling the project taxpayers to a 100% state-and-local sales/use tax exemption 'for a project period not to exceed fifteen years from the date of conditional approval' (sec. 144.810.2). (2) EXPANDING FACILITY -- an existing/replacement facility that 'has net new investment related to the expansion of operations in this state of at least five million dollars during a period of up to twelve consecutive months and results in the creation of at least five new jobs during a period of up to twenty-four consecutive months from the date of conditional approval for an exemption under this section, if the average wage of the new jobs equals or exceeds one hundred fifty percent of the county average wage' (sec. 144.810.1(6)), entitling the project taxpayers to the same 100% exemption 'for a period not to exceed ten years' (sec. 144.810.4). Both tracks' exemption amount is capped: 'limited to the net fiscal benefit of the state calculated over a ten-year period' (sec. 144.810.2), determined by DED using a Regional Economic Modeling, Inc. (REMI) dataset (DED guidelines p.4). The exemption covers utilities (electricity, gas, water, telecom/internet), machinery/equipment/computers, and construction materials. Process: applicant files a Notice of Intent + Project Plan with DED; DED issues conditional approval or denial within 30 days (silence = deemed approved); DED verifies compliance and certifies to DOR, which issues refunds and certificates. Sec. 144.810.9 bars double-dipping: no exemption recipient under this section 'shall be eligible for benefits under any business recruitment tax credit, as defined in section 135.800' (statute text); DED's guidelines restate this as 'No recipient of an exemption under the data center program may also receive other business recruitment incentives.' (p.4). The program's statutory history line reads '(L. 2015 S.B. 149, A.L. 2018 S.B. 975 & 1024 Revision)' -- originally enacted by 2015 S.B. 149 (operative date August 28, 2015, which is the date embedded throughout the definitions as the facility-eligibility cutoff), revised by 2018 S.B. 975 & 1024 (the version currently in force, per the Revisor's own site: 'Effective -  28 Aug 2018, 2 histories'). CONFIRMED IN USE: DED's own March 24, 2026 press release on the Metrobloks $1.4B Liberty project states plainly, 'For this expansion, Metrobloks will benefit from the Data Center Sales Tax Exemption Program.' -- the only located instance of the program being invoked by name for a specific MO facility on file in this corpus. It is unconfirmed from the fetched sources whether Metrobloks is using the 'new facility' or 'expanding facility' track, or whether the state exemption stacks with (or substitutes for) the separate City of Liberty real/personal property tax abatement documented at mo-liberty-city-metrobloks-industrial-dev-2025 -- both are recorded, no relationship between them is asserted.",
  "exit_terms": "Not found in the statute text or DED's own program guidelines (both fetched raw this tick). Sec. 144.810.6(2) requires project taxpayers to 'enter into an agreement with the department of economic development providing for repayment penalties in the event the data storage center project fails to comply with any of the requirements of this section' -- i.e., a clawback/repayment mechanism exists, but its quantified terms live in the individual, non-public 'Data Center Program Agreement' executed per project (DED guidelines p.2), which was not located/fetched this tick. Field left null; the repayment-penalty CONCEPT (not its terms) is documented in the summary.",
  "cost_allocation": "project taxpayers for a new data storage center project shall be entitled, for a project period not to exceed fifteen years from the date of conditional approval under this section and subject to the requirements of subsection 3 of this section, to an exemption of one hundred percent of the state and local sales and use taxes defined, levied, or calculated under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section 238.235, limited to the net fiscal benefit of the state calculated over a ten-year period, on:"
}