MN SF3265

Repeals Minnesota's sales and use tax exemption for qualified data centers, effective July 1, 2025

Eliminates the exemption on enterprise information technology equipment, computer software, and electricity used in data center operations

Removes the tax refund mechanism that allowed data centers to pay sales tax at point of purchase and then claim reimbursement

The repealed exemption previously applied to facilities of at least 25,000 square feet with minimum investments of $30 million (new construction) or $50 million (refurbished facilities) and was set to expire in 2042

Amends Minnesota Statutes section 297A.75 to remove all references to data center exemptions from the tax collection and refund provisions