MN SF769

Creates a new "qualified large-scale data center" category eligible for sales tax exemptions on enterprise IT equipment, computer software, and electricity, requiring at least $250,000,000 in combined investment within 60 months beginning after June 30, 2025

Qualified large-scale data centers may consist of multiple buildings connected by fiber across multiple locations, with at least 25,000 aggregate square feet, and receive exemptions at the time of purchase rather than through refunds

Requires laborers and mechanics working on data center construction or refurbishment to be paid prevailing wages as defined in Minnesota statute

Mandates qualified large-scale data centers attain certification under approved sustainable design or green building standards (such as LEED, Energy Star, or BREEAM) within three years of being placed in service, with exemption repayment required for non-compliance

Effective for sales and purchases made after June 30, 2025