Property Used in Certain Large Data Center Projects; Temporary Sales/Use Tax Exemption (Tex. Tax Code § 151.3595)

two-reviewer statute enacted tx-taxcode-151-3595-large-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 § 151.3595, added by Acts 2015, 84th Leg., R.S., ch. 412 (H.B. 2712), § 1, eff. June 10, 2015; amended by Acts 2025, 89th Leg., R.S., ch. 204 (H.B. 1620), § 19.002(b), eff. Sept. 1, 2025

Effective

2015-06-10

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.

• Tex. Tax Code § 151.3595 (official codified text, Texas Legislative Council statute file server) statute two-reviewer

  “(2) "Large data center project" means a project that: (A) is located in this state; (B) is composed of one or more buildings comprising at least 250,000 square feet of space located or to be located on a single parcel of land or on contiguous parcels of land that are commonly owned or owned by affiliation with the qualifying operator; (C) 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; (D) is used by a single qualifying occupant for the processing, storage, and distribution of data; (E) is not used primarily by a telecommunications provider to place tangible personal property used to deliver telecommunications services; and (F) has an uninterruptible power source, a backup generator, a fire suppression and prevention system, and physical security that includes restricted access, video surveillance, and electronic systems.”

  § 151.3595(a)(2)
  https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm
  Added at the TX state gate (2026-08-20). Official codified statute text fetched directly via curl (raw HTML) from the Texas Legislative Council file server, the backing document host for statutes.capitol.texas.gov (whose Angular front end serves only an app shell to non-browser clients). This is a genuine primary source for current Texas statute text. Note the 250,000 sq ft floor, against 100,000 sq ft in § 151.359 -- one of the differences that makes these two exemptions genuinely separate instruments.

• Tex. Tax Code § 151.3595 (official codified text, Texas Legislative Council statute file server) statute two-reviewer

  “(2) the qualifying owner, qualifying operator, or qualifying occupant, independently or jointly: (A) creates at least 40 qualifying jobs in the county in which the large data center project is located, not including jobs moved from one county in this state to another county in this state; (B) on or after May 1, 2015, makes or agrees to make a capital investment of at least $500 million in that particular large data center project, the amount of which may not include a capital investment to replace personal property previously placed in service in that large data center project, over a five-year period”

  § 151.3595(d)(2)
  https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm
  Added at the TX state gate (2026-08-20). Official codified statute text fetched directly via curl (raw HTML) from the Texas Legislative Council file server, the backing document host for statutes.capitol.texas.gov (whose Angular front end serves only an app shell to non-browser clients). This is a genuine primary source for current Texas statute text. The 40-job and $500 million thresholds, against 20 jobs and $200 million in § 151.359.

• Tex. Tax Code § 151.3595 (official codified text, Texas Legislative Council statute file server) statute two-reviewer

  “(f) The exemption provided by this section begins on the date the large data center project is certified by the comptroller as a qualifying large data center project and expires on the 20th anniversary of that date, if the qualifying occupant, qualifying owner, or qualifying operator, independently or jointly makes the capital investment of at least $500 million as provided by Subsection (d)(2)(B).”

  § 151.3595(f)
  https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm
  Added at the TX state gate (2026-08-20). Official codified statute text fetched directly via curl (raw HTML) from the Texas Legislative Council file server, the backing document host for statutes.capitol.texas.gov (whose Angular front end serves only an app shell to non-browser clients). This is a genuine primary source for current Texas statute text. A flat 20-year term, against the 10-year/15-year split in § 151.359(f).

• Tex. Tax Code § 151.3595 (official codified text, Texas Legislative Council statute file server) statute two-reviewer

  $99 Texas pass quote, 416 characters as extracted. The document, the pinpoint and the review state are open below.

  § 151.3595(j) and the history note following the section
  https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm

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

  $99 Texas pass quote, 426 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Large Data Center Projects table, 'Lancium Abilene Clean Campus' through 'Lancium Abilene Clean Campus VIII' rows
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

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

  $99 Texas pass quote, 101 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Large Data Center Projects table, 'Sharka Data Center' row
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

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

  $99 Texas pass quote, 107 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Large Data Center Projects table, 'Alamo Data Center' row
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

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

  $99 Texas pass quote, 614 characters as extracted. The document, the pinpoint and the review state are open below.

  Registered Qualifying Large Data Center Projects table, 'Microsoft Corporation (SAT09 - SAT13)' through '(SAT 89-90)' rows
  https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php

• Google Midlothian Data Center (Sharka)

  Ellis · operating · Texas dossier

• Google Red Oak Data Center (Alamo)

  Ellis · operating · Texas dossier

• Microsoft San Antonio Data Center Cluster

  Bexar · operating · Texas dossier

• Stargate I Abilene (OpenAI/Oracle/SoftBank flagship campus)

  Taylor · operating · Texas dossier