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.
| State or Territory: | Texas |
| Effected Jurisdiction: | Texas |
Jurisdiction type: | State or Territory |
| Fiscal year ending In: | 2021 |
| Program name: | Texas 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 taxes: | Sales 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: | $85,505,000 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $85,505,000 |
| Type of loss: | Active |
| Additional notes on dislosure: | (none) |
