Data Center Sales Tax Exemption Program
Provides Missouri sales and use tax exemptions for qualifying new or expanding data center projects.
About this program
The Data Center Sales Tax Exemption Program incentivizes the location and expansion of data centers in Missouri by exempting sales and use taxes associated with activities needed to build a new facility or expand an existing facility. Eligible applicants submit a Notice of Intent and project plan covering construction or rehabilitation materials, machinery and equipment purchases, and utility costs over the requested exemption term.
Eligibility
Eligible applicants are taxpayers primarily engaged in data processing, hosting and related services under NAICS 518210, or internet publishing, broadcasting, and web search portals under NAICS 519130 at the business facility.
Requirements
- Applicant must be primarily engaged in eligible data center or internet publishing and web search portal activities at the facility.
- Project must involve a new data center facility or expansion of an existing Missouri facility.
- Applicant must submit a Notice of Intent, employee list, E-Verify memorandum, tax clearance, project plan, and any required multi-taxpayer agreement.