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Tax Break Tracker Individual Entry

Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.

Effected JurisdictionTexas
Jurisdiction type: State
Fiscal year ending In2020
Program nameTexas Data Center Program Exemption
Program purpose: Technology (data center)
Statutory authority: Texas Tax Code Sections 151.359 and 151.3595
Abating jurisdiction(s): State of Texas
Applicable taxesSales and Use Tax
Method of abatement: Tax Exemption
Provisions for recapture: Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all tax free purchases made under the qualified data center exemption.
Gross revenue loss: $86,264,000
Reimbursement / offset: $0
Net revenue loss: $86,264,000
Type of loss: Active
Additional notes on dislosure(none)