TN SB2112

Data centers with power capacity exceeding 20 megawatts must register with the Tennessee Department of Revenue beginning January 1, 2027

Registration requires disclosure of physical address, operator contact information, power capacity, and names of electric utilities, water utilities, and fuel suppliers serving the facility

Electric utilities, water utilities, and fuel suppliers must report consumption data for each registered data center within 30 days of each billing cycle

The Department of Revenue must compile and publish monthly reports on each data center's fuel, electricity, and water usage on its website

Civil penalties of up to $1,000 per day (maximum $25,000) may be assessed for failure to register or update registration information; the act takes effect July 1, 2026