News & Analysis as of

Data Centers State Taxes

Vorys, Sater, Seymour and Pease LLP

Wisconsin's Tax Reform: Catalyzing Data Center Investment

Wisconsin has emerged as a hotspot for data center development, with numerous project announcements coinciding with recent legislative tax reforms. Two significant changes—the elimination of most tangible personal property...more

Vorys, Sater, Seymour and Pease LLP

The Evaluator - (Q2 2025) - From Indiana to Disney Springs: Major Developments in Property Tax Law

In the last legislative session, the Indiana General Assembly introduced and passed significant changes to Indiana’s business personal property tax regime.  The changes in Indiana’s SB 1, along with subsequent amendments from...more

Husch Blackwell LLP

Kansas Enacts 20-Year Sales Tax Exemption for Data Centers

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As part of a continuing trend, Kansas Governor Laura Kelly has signed SB98 into law, becoming the latest state to enact a sales tax exemption for qualified data centers. Many states, including neighboring Missouri (see RSMo....more

Cozen O'Connor

Cozen Cities - March 19, 2025

Cozen O'Connor on

CHICAGO—City Incentives Aim to Attract Data Centers - Chicago is positioning itself to capitalize on the data center boom, with the City Council adopting an ordinance offering incentives for developers to store municipal...more

Cozen O'Connor

Virginia Viewpoint: Late Out of the Gate

Cozen O'Connor on

The 2025 General Assembly commenced its legislative business this week following an unexpected delay due to widespread water outages that impacted the city of Richmond last week. With only 46 days in this "short" session — as...more

McGuireWoods LLP

Virginia Finalizes Review of Data Center Industry, Offering Guidance for 2025

McGuireWoods LLP on

The Virginia Joint Legislative Audit and Review Commission (JLARC) released its report on data centers in Virginia on Dec. 9, 2024. During the 2024 Virginia General Assembly session, numerous bills were put forward that could...more

McGuireWoods LLP

Virginia Resets Data Center Equipment Assessments, Tax Changes on Horizon

McGuireWoods LLP on

The commonwealth of Virginia plans to reset how data center equipment, fixtures and supporting supplies are taxed throughout the state. Given that Northern Virginia, also known as Data Center Alley, is home to the largest...more

McDermott Will & Emery

Tax Breaks for Data Centers: The Numbers Might Be Cloudy

McDermott Will & Emery on

States are competing aggressively to attract data centers with various tax incentives. Data center companies and their business customers are taking them up on their offers. But are these incentives really a good deal for the...more

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