Computer Data Center Tax Relief Program
Arizona
Eligibility?
Explicitly Eligible
Overview
Arizona
Incentive Type
Computer Data Center Tax Relief Program
Benefit Type
Tax Incentive
Effective Date
April 19, 2021 at 8:00:00 PM
Official Identifier
December 30, 2033 at 7:00:00 PM
State
Incentive Details
Incentive Description
Provides state and local transaction privilege tax (TPT), use tax, prime contracting tax, and municipal excise tax exemptions for certified computer data center owners, operators, and qualified colocation tenants investing in eligible Arizona computer data centers. HB 2649 extended the program through December 31, 2033 and expanded eligibility for qualifying facilities and equipment.
Key Provisions
• Extends the Computer Data Center Tax Relief Program through 2033
• Expands eligibility for certified data centers
• Provides TPT, use tax, prime contracting tax, and municipal tax exemptions for qualifying equipment
• Broadens the definition of eligible equipment
• Establishes investment thresholds
Benefit Type
Up to 20 years following certification for qualifying facilities.