MN SF4203

Eliminates the sales tax exemption for "qualified large-scale data centers" (facilities with at least 25,000 square feet and $250,000,000 in investment within 60 months) and "qualified refurbished data centers" (at least 25,000 square feet with $50,000,000 investment within 24 months)

Retains the sales tax exemption only for smaller "qualified data centers" with fewer than 25,000 square feet that are constructed or substantially refurbished after June 30, 2012

Moves the definition of "qualified large-scale data center" from tax statutes to utility regulation statutes (Chapter 216B), preserving the term for non-tax regulatory purposes

Maintains prevailing wage requirements and green building certification standards for qualified data centers that remain eligible for the exemption

Effective July 1, 2026 for sales and purchases made after June 30, 2026