Computer Data Center Transaction Privilege Tax Refund Program
Arizona
Eligibility?
Explicitly Eligible
Overview
Arizona
Incentive Type
Computer Data Center Transaction Privilege Tax Refund Program
Benefit Type
Tax Incentive
Effective Date
September 28, 2021 at 8:00:00 PM
Official Identifier
December 31, 2033 at 7:00:00 AM
State
Incentive Details
Incentive Description
Establishes a refund mechanism allowing certified computer data center operators and qualified purchasers to obtain refunds of eligible Transaction Privilege Tax (TPT) and use taxes paid on qualifying purchases when statutory exemption procedures are not available at the time of purchase.
Key Provisions
• Creates a refund process for qualifying TPT and use taxes.
• Applies to certified computer data centers.
• Covers qualifying equipment and certain construction-related purchases.
• Allows taxpayers to recover taxes paid when exemptions were not claimed at purchase.
• Continues eligibility through December 31, 2033.
Benefit Type
Available for eligible purchases made during the certification period through December 31, 2033.