Data center certification10/29/2022 provides at least 1,820 hours of employment a year to a single employee and.pays at least 120 percent of the county average weekly wage in the county in which the job is based.expenditures for routine and planned maintenance required to maintain regular business operations.Ī qualifying job is a full-time, permanent job that:.property that is leased under an operating lease or.property purchased by a qualifying owner, qualifying operator, or qualifying occupant from persons or legal entities related by ownership or common control.federal income tax purposes, qualify as Section 179, Section 1245 or Section 1250 property, as those terms are defined in Internal Revenue Code, §§ 179(d)(1), 1245(a)(3) and 1250(c), respectively.Įxamples of capital investment include, but are not limited to, land, buildings, furniture, machinery and equipment used for the processing, storage and distribution of data and labor used specifically to construct or refurbish property actually used in a qualifying data center to house servers and related equipment. What is a capital investment?Ī capital investment is the amount paid to acquire capital or fixed assets that are purchased for use in the operation of a qualifying data center, and that, for U.S. More than one qualifying data center can be located in a single building, provided the building is large enough to contain multiple 100,000-square-foot occupants.Įach data center within a single building must separately meet all of the requirements for certification as a qualifying data center. A data center must use at least 100,000 square feet in a single building or portion of a single building. Can more than one qualifying data center exist in a single building? The law does not provide any exceptions to the application process. The law requires a person to be registered as a qualified owner, operator or occupant of a qualified data center to claim that exemption. If a direct payment permit holder also qualifies for the qualified data center exemption as a qualified owner, operator or occupant, is the permit holder required to apply for certification? The application for the sales tax exemption must include the name and contact information of the qualifying occupant. The qualifying occupant can also be the qualifying owner and/or the qualifying operator of the qualified data center.Įach qualified data center may only have one occupant. What is a "qualifying occupant"?Ī person who contracts with either a qualifying owner or qualifying operator to place, or cause to be placed, tangible personal property at the qualified data center for use by the occupant is the qualifying occupant. If there are multiple operators who want to be registered with the Comptroller's office as a qualifying operator for the sales tax exemption, submit only one application (on Form AP-233, Texas Application for Certification as a Qualifying Data Center (PDF), or Form AP-236, Texas Application for Certification as a Qualifying Large Data Center Project (PDF)) for the data center and attach Qualifying Operator's Identification and Certification sections for any additional operators. A qualifying operator can also be the qualifying owner. What is a "qualifying operator"?Ī person who controls access to a qualified data center, regardless of whether that person owns each item of tangible personal property located at the qualified data center, is the qualifying operator. If there are multiple owners who want to be registered with the Comptroller's office as a qualifying owner for the sales tax exemption, submit only one application (on Form AP-233, Texas Application for Certification as a Qualifying Data Center (PDF), or Form AP-236, Texas Application for Certification as a Qualifying Large Data Center Project (PDF)) for the data center and attach Qualifying Owner's Identification and Certification sections for any additional owners. A qualifying owner can also be the qualifying operator. A person who owns the building in which a qualified data center is located is the qualifying owner.
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