Property Used in Certain Data Centers; Temporary Sales/Use Tax Exemption (Tex. Tax Code § 151.359)

two-reviewer statute enacted tx-taxcode-151-359-data-center-sales-tax-exemption

Record created 2026-08-20, last updated 2026-08-20. Snapshot built September 14, 2026. JSON

State

TX

Kind

statute

Status

enacted

Agency

Texas Comptroller of Public Accounts

Citation

Tex. Tax Code § 151.359, added by Acts 2013, 83rd Leg., R.S., ch. 1274 (H.B. 1223), § 1, eff. Sept. 1, 2013; amended by Acts 2017, 85th Leg., R.S., ch. 378 (H.B. 4038), § 1, eff. June 1, 2017

Effective

2013-09-01

Mandatory

$99 Texas pass

Summary

$99 Texas pass

Locked fields

$99 Texas pass 2 recorded fields on this record are in the state and all-states passes.

• Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359) statute two-reviewer

  "Data center" means at least 100,000 square feet of space in a single building or portion of a single building, which space: (A) is located in this state; (B) is specifically constructed or refurbished and actually used primarily to house servers and related equipment and support staff for the processing, storage, and distribution of data; (C) is used by a single qualifying occupant for the processing, storage, and distribution of data; (D) is not used primarily by a telecommunications provider to place tangible personal property that is used to deliver telecommunications services; and (E) has an uninterruptible power source, generator backup power, a sophisticated fire suppression and prevention system, and enhanced physical security that includes restricted access, video surveillance, and electronic systems.

  § 151.359(a)(2)
  https://texas.public.law/statutes/tex._tax_code_section_151.359
  PRIMARY-SOURCE LIMITATION (see instrument-level note): statutes.capitol.texas.gov, the official Texas statute site, is now a JavaScript single-page application that this collector could not get to serve chapter text via raw curl fetch across multiple URL patterns and a Googlebot user-agent, each returning an identical-byte-count SPA shell rather than the requested chapter. This quote is instead from texas.public.law, a third-party statute republication service, fetched directly via curl (raw HTML). Cross-checked for internal consistency against the Comptroller's own program page (separate source below), which independently states the same $200 million/20-job thresholds found later in this same statute section.

• Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359) statute two-reviewer

  “the qualifying owner, qualifying operator, or qualifying occupant, jointly or independently: (A) creates at least 20 qualifying jobs in the county in which the data center is located, not including jobs moved from one county in this state to another county in this state; and (B) makes or agrees to make a capital investment, on or after September 1, 2013, of at least $200 million in that particular data center over a five-year period beginning on the date the data center is certified by the comptroller as a qualifying data center.”

  § 151.359(d)(2)
  https://texas.public.law/statutes/tex._tax_code_section_151.359
  Same primary-source-limitation caveat as the prior source row from this URL.

• Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359) statute two-reviewer

  “The exemption provided by this section begins on the date the data center is certified by the comptroller as a qualifying data center and expires: (1) on the 10th anniversary of that date, if the qualifying occupant, qualifying owner, or qualifying operator independently or jointly makes a capital investment of at least $200 million but less than $250 million as provided by Subsection (d)(2)(B); or (2) on the 15th anniversary of that date, if the qualifying occupant, qualifying owner, or qualifying operator independently or jointly makes a capital investment of $250 million or more as provided by Subsection (d)(2)(B).”

  § 151.359(f)
  https://texas.public.law/statutes/tex._tax_code_section_151.359
  Same primary-source-limitation caveat as the prior two source rows from this URL.

• Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359) statute two-reviewer

  $99 Texas pass quote, 180 characters as extracted. The document, the pinpoint and the review state are open below.

  History note following statute text
  https://texas.public.law/statutes/tex._tax_code_section_151.359

• Tex. Tax Code § 151.359 (official codified text, Texas Legislative Council statute file server) statute two-reviewer

  $99 Texas pass quote, 825 characters as extracted. The document, the pinpoint and the review state are open below.

  § 151.359(a)(2)
  https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm

• Tex. Tax Code § 151.359 (official codified text, Texas Legislative Council statute file server) statute two-reviewer

  $99 Texas pass quote, 180 characters as extracted. The document, the pinpoint and the review state are open below.

  History note following § 151.359
  https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm

• Texas Comptroller of Public Accounts, 'State Sales Tax Exemption for Qualifying Data Centers and Qualifying Large Data Center Projects' government two-reviewer

  $99 Texas pass quote, 600 characters as extracted. The document, the pinpoint and the review state are open below.

  'Certification Requirements'
  https://comptroller.texas.gov/taxes/data-centers/

• Texas Comptroller of Public Accounts, 'State Sales Tax Exemption for Qualifying Data Centers and Qualifying Large Data Center Projects' government two-reviewer

  $99 Texas pass quote, 149 characters as extracted. The document, the pinpoint and the review state are open below.

  Certification Requirements section, final bullet
  https://comptroller.texas.gov/taxes/data-centers/

• Texas Comptroller of Public Accounts, 'Data Centers in Texas' (registered Qualifying Data Center / Qualifying Large Data Center Project lists) government two-reviewer

  $99 Texas pass quote, 269 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Data Center Projects table, entries for 'ALE62 Data Center' and 'Austin Data Center 2 LLC'
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

• Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Data Center Projects table) government two-reviewer

  $99 Texas pass quote, 145 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Data Center Projects table, 'Microsoft San Antonio (SAT14)' row
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

• Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Data Center Projects table) government two-reviewer

  $99 Texas pass quote, 250 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Data Center Projects table, 'San Antonio Data Center II' and 'San Antonio Data Center III' rows
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

• Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Data Center Projects table) government two-reviewer

  $99 Texas pass quote, 120 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Data Center Projects table, 'Lancium Fort Stockton Clean Campus' row
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

• Lancium Fort Stockton Clean Campus

  Pecos · operating · Texas dossier

• Microsoft San Antonio Data Center Cluster

  Bexar · operating · Texas dossier