WI AB245

Expands the definition of "qualified data center" eligible for sales and use tax exemptions to include facilities housing individual server computers, not just networked servers

Adds a new qualifying purpose for data centers: providing owners, operators, or tenants the opportunity to rent or own space, utilities, cooling capacity, enhanced security features, or ability to procure infrastructure, platforms, software, and managed services

Explicitly excludes cryptocurrency mining facilities and blockchain verification operations from qualifying for the data center tax exemption

Wisconsin Economic Development Corporation (WEDC) retains certification authority, with existing investment thresholds of $50 million, $100 million, or $150 million within five years based on county population

Takes effect on the first day of the 3rd month after publication