TXtax_exemptionfull_exemption

Data Center Sales Tax Exemption

TX-DATACENTER-EXEMPT · Texas

Summary

Sales and use tax exemption for qualifying data center equipment and infrastructure.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (1)

seed_pending_subpage_pull: true

Source

https://comptroller.texas.gov/taxes/sales/

Texas Tax Code §151.359; Texas Comptroller

Last verified: 2026-04-22

Deferred: full mechanics on Comptroller sub-page. Non-CIT base: sales_use_tax_state and sales_use_tax_local (multi-base exercise for A02 §7).