Sales and Use Tax and Property Tax - Exemptions for Data Centers - Repeal

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Plain-English Summary

Repealing an exemption from the sales and use tax for certain sales of certain personal property for use at certain qualified data centers under certain circumstances; and repealing the authorization for a governing body of a county or municipal corporation to reduce or eliminate the assessment of certain personal property used in certain qualified data centers.

Source: OpenStates · fetched January 28, 2026

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