{
  "id": "tx-taxcode-151-359-data-center-sales-tax-exemption",
  "jurisdiction": "TX",
  "kind": "statute",
  "status": "enacted",
  "title": "Property Used in Certain Data Centers; Temporary Sales/Use Tax Exemption (Tex. Tax Code § 151.359)",
  "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",
  "docket_no": null,
  "agency": "Texas Comptroller of Public Accounts",
  "utility": null,
  "verification": "verified",
  "updated_at": "2026-08-20T04:17:06.344306+00:00",
  "record_url": "https://verifiedatlas.com/i/tx-taxcode-151-359-data-center-sales-tax-exemption/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://texas.public.law/statutes/tex._tax_code_section_151.359",
      "pinpoint": "§ 151.359(a)(2)",
      "quote": "\"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.",
      "quote_chars": 821,
      "title": "Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://texas.public.law/statutes/tex._tax_code_section_151.359",
      "pinpoint": "§ 151.359(d)(2)",
      "quote": "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.",
      "quote_chars": 535,
      "title": "Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://texas.public.law/statutes/tex._tax_code_section_151.359",
      "pinpoint": "§ 151.359(f)",
      "quote": "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).",
      "quote_chars": 625,
      "title": "Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://texas.public.law/statutes/tex._tax_code_section_151.359",
      "pinpoint": "History note following statute text",
      "quote": null,
      "quote_chars": 180,
      "title": "Texas.Public.Law, 'Tex. Tax Code Section 151.359, Property Used in Certain Data Centers; Temporary Exemption' (reproducing Tex. Tax Code § 151.359)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm",
      "pinpoint": "§ 151.359(a)(2)",
      "quote": null,
      "quote_chars": 825,
      "title": "Tex. Tax Code § 151.359 (official codified text, Texas Legislative Council statute file server)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm",
      "pinpoint": "History note following § 151.359",
      "quote": null,
      "quote_chars": 180,
      "title": "Tex. Tax Code § 151.359 (official codified text, Texas Legislative Council statute file server)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://comptroller.texas.gov/taxes/data-centers/",
      "pinpoint": "'Certification Requirements'",
      "quote": null,
      "quote_chars": 600,
      "title": "Texas Comptroller of Public Accounts, 'State Sales Tax Exemption for Qualifying Data Centers and Qualifying Large Data Center Projects'",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://comptroller.texas.gov/taxes/data-centers/",
      "pinpoint": "Certification Requirements section, final bullet",
      "quote": null,
      "quote_chars": 149,
      "title": "Texas Comptroller of Public Accounts, 'State Sales Tax Exemption for Qualifying Data Centers and Qualifying Large Data Center Projects'",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php",
      "pinpoint": "Registered Qualifying Data Center Projects table, entries for 'ALE62 Data Center' and 'Austin Data Center 2 LLC'",
      "quote": null,
      "quote_chars": 269,
      "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (registered Qualifying Data Center / Qualifying Large Data Center Project lists)",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php",
      "pinpoint": "Registered Qualifying Data Center Projects table, 'Microsoft San Antonio (SAT14)' row",
      "quote": null,
      "quote_chars": 145,
      "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Data Center Projects table)",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php",
      "pinpoint": "Registered Qualifying Data Center Projects table, 'San Antonio Data Center II' and 'San Antonio Data Center III' rows",
      "quote": null,
      "quote_chars": 250,
      "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Data Center Projects table)",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php",
      "pinpoint": "Registered Qualifying Data Center Projects table, 'Lancium Fort Stockton Clean Campus' row",
      "quote": null,
      "quote_chars": 120,
      "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Data Center Projects table)",
      "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/"
}