{ "id": "tx-taxcode-151-3595-large-data-center-sales-tax-exemption", "jurisdiction": "TX", "kind": "statute", "status": "enacted", "title": "Property Used in Certain Large Data Center Projects; Temporary Sales/Use Tax Exemption (Tex. Tax Code § 151.3595)", "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", "docket_no": null, "agency": "Texas Comptroller of Public Accounts", "utility": null, "verification": "verified", "updated_at": "2026-08-20T06:03:17.08863+00:00", "record_url": "https://verifiedatlas.com/i/tx-taxcode-151-3595-large-data-center-sales-tax-exemption/", "snapshot_built_at": "2026-09-14T14:33:17+00:00", "sources": [ { "url": "https://tcss.legis.texas.gov/resources/TX/htm/TX.151.htm", "pinpoint": "§ 151.3595(a)(2)", "quote": "(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.", "quote_chars": 968, "title": "Tex. Tax Code § 151.3595 (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": "§ 151.3595(d)(2)", "quote": "(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", "quote_chars": 608, "title": "Tex. Tax Code § 151.3595 (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": "§ 151.3595(f)", "quote": "(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).", "quote_chars": 401, "title": "Tex. Tax Code § 151.3595 (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": "§ 151.3595(j) and the history note following the section", "quote": null, "quote_chars": 416, "title": "Tex. Tax Code § 151.3595 (official codified text, Texas Legislative Council statute file server)", "source_type": "statute", "verification": "verified" }, { "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php", "pinpoint": "Registered Qualifying Large Data Center Projects table, 'Lancium Abilene Clean Campus' through 'Lancium Abilene Clean Campus VIII' rows", "quote": null, "quote_chars": 426, "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Large Data Center Projects table)", "source_type": "government", "verification": "verified" }, { "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php", "pinpoint": "Registered Qualifying Large Data Center Projects table, 'Sharka Data Center' row", "quote": null, "quote_chars": 101, "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Large Data Center Projects table)", "source_type": "government", "verification": "verified" }, { "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php", "pinpoint": "Registered Qualifying Large Data Center Projects table, 'Alamo Data Center' row", "quote": null, "quote_chars": 107, "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Large Data Center Projects table)", "source_type": "government", "verification": "verified" }, { "url": "https://comptroller.texas.gov/taxes/data-centers/data-center-lists.php", "pinpoint": "Registered Qualifying Large Data Center Projects table, 'Microsoft Corporation (SAT09 - SAT13)' through '(SAT 89-90)' rows", "quote": null, "quote_chars": 614, "title": "Texas Comptroller of Public Accounts, 'Data Centers in Texas' (Registered Qualifying Large 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/" }