{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-id-information-technology-equipment-program","kind":"incentive_program","subject":"Idaho equipment and new facility sales tax exemption requirements","state_codes":["id"],"scope":"Codified sales tax program requirements. Separate investment and occupancy based employment clocks, county weekly wages, provisional repayment, conditional finality and other incentive overlap remain distinct from actual approvals, jobs and benefits.","fields":{"status":{"value":"program","source_ids":["id-code633622vv-20261024"],"scope":"Reviewed codified program requirements, not approval of an individual company, purchase, certificate or tax benefit.","locator":"Section 63-3622 VV(1) and (2)(k)"},"statutory_program_basis":{"value":"Statutory application and separate tax provisions","source_ids":["id-code633622vv-20261024"],"scope":"The reviewed sales and use tax section is distinct from property tax, reimbursement incentives and actual benefits. No individual outcome inferred.","locator":"Complete section 63-3622 VV"},"provisional_program_basis":{"value":"Statutory provisional program with separate clocks","source_ids":["id-code633622vv-20261024"],"scope":"Conditional statutory eligibility, not an actual certification, final award, reported jobs or benefits.","locator":"Section 63-3622 VV(1) and (2)(e), (j), (k)"},"available_on_and_after":{"value":"2020-07-01","source_ids":["id-code633622vv-20261024"],"scope":"Date printed in subsection 1 for this program, not the date a particular center qualified, obtained a certificate or received money.","locator":"Subsection 1"},"tax_scope":{"value":"Purchase or use of eligible server equipment and new data center facilities is exempt from taxes imposed by the sales tax chapter for qualifying entities and their specified contractors.","source_ids":["id-code633622vv-20261024"],"scope":"Conditional statutory eligibility, not every data center purchase, a property tax exemption, a cash grant or an individual tax saving.","locator":"Subsection 1 anddefinitions 2(g) and (i)"},"qualifying_entity":{"value":"A commercial business for profit whose sole purpose is data center operation, including a separately operated segment with separate records and employees primarily responsible for that segment.","source_ids":["id-code633622vv-20261024"],"scope":"Exact statutory business definition and segment conditions, not a finding that any named operator or parent company satisfies them.","locator":"Subsection 2(a)"},"investment_requirement":{"value":"At least 250 million dollars of aggregate capital investment in one or more data centers after July 1, 2020 within the first five years after commencement of construction.","source_ids":["id-code633622vv-20261024"],"scope":"Statutory commitment and timing, not actual investment or a minimum investment in each individual building. No actual construction start or clock endpoint is inferred.","locator":"Subsection 2(c) and (k)"},"employment_requirement":{"value":"Create and maintain at least 30 new jobs at the data center within two calendar years after commencement of operations.","source_ids":["id-code633622vv-20261024"],"scope":"Eligibility requirement, not 30 reported jobs or proof of maintenance. The employment clock is separate from the five year construction investment clock.","locator":"Subsection 2(j) and (k)"},"operations_clock":{"value":"Commencement of operations means the date a certificate of occupancy is issued for a data center.","source_ids":["id-code633622vv-20261024"],"scope":"Statutory trigger, not an operator opening announcement or a reviewed actual certificate. No fixed company deadline is calculated.","locator":"Subsection 2(e)"},"job_quality":{"value":"New jobs must be nonseasonal and full time and collectively pay an average weekly wage at least the county average weekly wage in the most recent United States Bureau of Labor Statistics report.","source_ids":["id-code633622vv-20261024"],"scope":"A collective county weekly wage test, not a statewide annual wage or a separate claimed minimum for every employee. No current county wage dollar amount is admitted.","locator":"Subsection 2(j)"},"job_baseline":{"value":"A job merely moved within Idaho is not new. New jobs must exceed the entity’s highest Idaho full time employment during the 24 months immediately before commencement of operations.","source_ids":["id-code633622vv-20261024"],"scope":"Statutory exclusion and baseline, not actual net jobs caused by the program or a verified employer headcount.","locator":"Subsection 2(j)"},"eligible_equipment":{"value":"New eligible equipment includes servers, rack servers, chillers, storage devices, generators, cabling and integral or installed enabling software, maintained and operated at an Idaho data center for the specified data services.","source_ids":["id-code633622vv-20261024"],"scope":"A list of eligible categories subject to the qualifying entity and use conditions, not all equipment, ongoing electricity, actual installed inventory or a generator operating permit.","locator":"Subsection 2(b), (d), (g), (h), (l), (m) and (n)"},"eligible_facilities":{"value":"Buildings or structural components, including equipment, materials and fixtures, used or intended primarily as an Idaho data center.","source_ids":["id-code633622vv-20261024"],"scope":"Sales tax program facility definition, not an independent property tax abatement or permission to construct or operate.","locator":"Subsection 2(i)"},"data_center_definition":{"value":"One or more Idaho buildings housing eligible server equipment for transmission and storage, with uninterruptible power supplies or generator power or both, sophisticated fire suppression and prevention, and enhanced physical security and restricted access.","source_ids":["id-code633622vv-20261024"],"scope":"Eligibility definition, not a verification of a specific facility, equipment installed or actual security compliance.","locator":"Subsection 2(f)"},"certification_and_provisional_period":{"value":"The entity certifies its investment and employment commitments to the Tax Commission and is entitled to a provisional exemption while making capital investments in data center property.","source_ids":["id-code633622vv-20261024"],"scope":"Certification and provisional treatment are separate from meeting the actual investment and job requirements. No completed certificate or actual provisional purchase reviewed.","locator":"Subsection 2(k)"},"failure_conditions":{"value":"Failure to meet investment and job creation requirements within the statutory periods requires payment of sales or use taxes that would have been due without the provisional exemption.","source_ids":["id-code633622vv-20261024"],"scope":"Conditional repayment duty, not an actual violation, assessment, collected repayment or calculated amount.","locator":"Subsection 2(k)"},"conditional_finality":{"value":"If the requirements are met within the statutory periods, the provisional exemption becomes final without further action and applies thereafter to additional eligible equipment and new facility construction purchases.","source_ids":["id-code633622vv-20261024"],"scope":"Conditional statutory result, not proof that a named entity met the tests or obtained an unconditional current award.","locator":"Subsection 2(k)"},"overlap_exclusion":{"value":"The exemption is unavailable for property already subject to business incentives granted to the taxpayer or its affiliates under the Idaho reimbursement incentive act.","source_ids":["id-code633622vv-20261024"],"scope":"Property specific statutory exclusion. The referenced act is not fully reviewed here, and no universal rule for stacking every other incentive is inferred.","locator":"Subsection 1"},"rule_authority":{"value":"The Tax Commission may promulgate rules to administer and enforce the section, including information needed to certify qualifying status.","source_ids":["id-code633622vv-20261024"],"scope":"Rulemaking authority is not an actually reviewed implemented rule, certification decision, audit or compliance finding.","locator":"Subsection 3"},"official_reference":{"value":"The Tax Commission’s Data centers exemption subsection links this exact official statute.","source_ids":["id-tax-exemptions-index-20261024","id-code633622vv-20261024"],"scope":"Reference relationship only; the guide adds no separately reviewed numerical eligibility or individual award information.","locator":"Tax Commission Data centers subsection and linked full statute"},"approved_on":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No independently reviewed individual program award or enacted approval instrument date is assigned from the compiled webpage.","locator":"Bounded full codified section review","unknown_reason":"No independently reviewed individual program award or enacted approval instrument date is assigned from the compiled webpage."},"reported_jobs":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No actual employer job report or independently verified employment quantity reviewed.","locator":"Bounded full codified section review","unknown_reason":"No actual employer job report or independently verified employment quantity reviewed."},"actual_tax_benefit":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No actual exempt purchase, tax benefit, refund, cash payment or company saving reviewed.","locator":"Bounded full codified section review","unknown_reason":"No actual exempt purchase, tax benefit, refund, cash payment or company saving reviewed."},"individual_eligibility":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No company or purchase eligibility determination independently reviewed.","locator":"Bounded full codified section review","unknown_reason":"No company or purchase eligibility determination independently reviewed."},"individual_certifications":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No actual Tax Commission certificate or company certification reviewed.","locator":"Bounded full codified section review","unknown_reason":"No actual Tax Commission certificate or company certification reviewed."},"individual_application_outcomes":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No specific application approval, denial or provisional to final conversion reviewed.","locator":"Bounded full codified section review","unknown_reason":"No specific application approval, denial or provisional to final conversion reviewed."},"universal_term":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"The reviewed section states no fixed program sunset. Potential 2026 bills were discovered only and their final histories are not reviewed, so no proposed sunset or repeal is admitted as enacted law.","locator":"Bounded full codified section review","unknown_reason":"The reviewed section states no fixed program sunset. Potential 2026 bills were discovered only and their final histories are not reviewed, so no proposed sunset or repeal is admitted as enacted law."},"actual_compliance":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No company investment, employment, wage, reporting, repayment or other compliance finding independently reviewed.","locator":"Bounded full codified section review","unknown_reason":"No company investment, employment, wage, reporting, repayment or other compliance finding independently reviewed."},"atlas_record_id":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No independently verified Atlas facility, building or parcel join made.","locator":"Bounded full codified section review","unknown_reason":"No independently verified Atlas facility, building or parcel join made."}}}],"sources":{"id-code633622vv-20261024":{"url":"https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622VV/","title":"Idaho Code section 63-3622 VV information technology equipment exemption","publisher":"Idaho State Legislature","published_on":null,"date_note":"Exact webpage publication date is not stated. The statute history cites 2020 chapter 335 section 1; the printed July 1, 2020 operative date is retained separately and is not assigned as a verified webpage publication day.","checked_at":"2026-10-24T02:28:40.162113+00:00","sha256":"e814e9fb65080142d2b1d8e0c50359b63d0dadfe0fdd2c39c9f890e941700c80","scope":"Complete official codified section read, including subsection 1, every definition in 2(a)through(n), subsection 3 and history. On and after July 1, 2020 wording is an operative statutory condition, not a new 2026 approval. Certification, separate investment and employment clocks, wage and baseline definitions, provisional repayment and conditional finality retained. Other linked tax administration statutes, reimbursement incentive act, agency rules, individual certificates and 2026 bill outcomes not substantively reviewed.","tier":"A","establishes_status":["program"]},"id-tax-exemptions-index-20261024":{"url":"https://tax.idaho.gov/taxes/sales-use/exemptions/types-of-exemptions/","title":"Idaho Tax Commission data centers exemption reference","publisher":"Idaho State Tax Commission","published_on":null,"date_note":"Exact webpage publication date is not supplied; checked date is not an exemption approval date.","checked_at":"2026-10-24T02:28:11.708581+00:00","sha256":"de3657615938feda36f77d991ef6c974626252d4b15f013f065241f453293220","scope":"Only the complete Data centers subsection reviewed. It links the exact official Idaho Code 63-3622 VV section; it supplies no additional numeric eligibility, certification or individual award facts. The rest of the multi-topic exemption guide is not represented as fully reviewed.","tier":"A","establishes_status":[]}},"details":[{"id":"incentive-id-information-technology-equipment-program","html":"

Idaho equipment and new facility sales tax exemption requirements

Codified sales tax program requirements. Separate investment and occupancy based employment clocks, county weekly wages, provisional repayment, conditional finality and other incentive overlap remain distinct from actual approvals, jobs and benefits.

Status
programIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Reviewed codified program requirements, not approval of an individual company, purchase, certificate or tax benefit. Locator: Section 63-3622 VV(1) and (2)(k).

Statutory program basis
Statutory application and separate tax provisionsIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

The reviewed sales and use tax section is distinct from property tax, reimbursement incentives and actual benefits. No individual outcome inferred. Locator: Complete section 63-3622 VV.

Provisional program basis
Statutory provisional program with separate clocksIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Conditional statutory eligibility, not an actual certification, final award, reported jobs or benefits. Locator: Section 63-3622 VV(1) and (2)(e), (j), (k).

Available on and after
July 1, 2020Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Date printed in subsection 1 for this program, not the date a particular center qualified, obtained a certificate or received money. Locator: Subsection 1.

Tax scope
Purchase or use of eligible server equipment and new data center facilities is exempt from taxes imposed by the sales tax chapter for qualifying entities and their specified contractors.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Conditional statutory eligibility, not every data center purchase, a property tax exemption, a cash grant or an individual tax saving. Locator: Subsection 1 anddefinitions 2(g) and (i).

Qualifying entity
A commercial business for profit whose sole purpose is data center operation, including a separately operated segment with separate records and employees primarily responsible for that segment.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Exact statutory business definition and segment conditions, not a finding that any named operator or parent company satisfies them. Locator: Subsection 2(a).

Investment requirement
At least 250 million dollars of aggregate capital investment in one or more data centers after July 1, 2020 within the first five years after commencement of construction.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Statutory commitment and timing, not actual investment or a minimum investment in each individual building. No actual construction start or clock endpoint is inferred. Locator: Subsection 2(c) and (k).

Employment requirement
Create and maintain at least 30 new jobs at the data center within two calendar years after commencement of operations.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Eligibility requirement, not 30 reported jobs or proof of maintenance. The employment clock is separate from the five year construction investment clock. Locator: Subsection 2(j) and (k).

Operations clock
Commencement of operations means the date a certificate of occupancy is issued for a data center.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Statutory trigger, not an operator opening announcement or a reviewed actual certificate. No fixed company deadline is calculated. Locator: Subsection 2(e).

Job quality
New jobs must be nonseasonal and full time and collectively pay an average weekly wage at least the county average weekly wage in the most recent United States Bureau of Labor Statistics report.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

A collective county weekly wage test, not a statewide annual wage or a separate claimed minimum for every employee. No current county wage dollar amount is admitted. Locator: Subsection 2(j).

Job baseline
A job merely moved within Idaho is not new. New jobs must exceed the entity’s highest Idaho full time employment during the 24 months immediately before commencement of operations.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Statutory exclusion and baseline, not actual net jobs caused by the program or a verified employer headcount. Locator: Subsection 2(j).

Eligible equipment
New eligible equipment includes servers, rack servers, chillers, storage devices, generators, cabling and integral or installed enabling software, maintained and operated at an Idaho data center for the specified data services.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

A list of eligible categories subject to the qualifying entity and use conditions, not all equipment, ongoing electricity, actual installed inventory or a generator operating permit. Locator: Subsection 2(b), (d), (g), (h), (l), (m) and (n).

Eligible facilities
Buildings or structural components, including equipment, materials and fixtures, used or intended primarily as an Idaho data center.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Sales tax program facility definition, not an independent property tax abatement or permission to construct or operate. Locator: Subsection 2(i).

Data center definition
One or more Idaho buildings housing eligible server equipment for transmission and storage, with uninterruptible power supplies or generator power or both, sophisticated fire suppression and prevention, and enhanced physical security and restricted access.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Eligibility definition, not a verification of a specific facility, equipment installed or actual security compliance. Locator: Subsection 2(f).

Certification and provisional period
The entity certifies its investment and employment commitments to the Tax Commission and is entitled to a provisional exemption while making capital investments in data center property.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Certification and provisional treatment are separate from meeting the actual investment and job requirements. No completed certificate or actual provisional purchase reviewed. Locator: Subsection 2(k).

Failure conditions
Failure to meet investment and job creation requirements within the statutory periods requires payment of sales or use taxes that would have been due without the provisional exemption.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Conditional repayment duty, not an actual violation, assessment, collected repayment or calculated amount. Locator: Subsection 2(k).

Conditional finality
If the requirements are met within the statutory periods, the provisional exemption becomes final without further action and applies thereafter to additional eligible equipment and new facility construction purchases.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Conditional statutory result, not proof that a named entity met the tests or obtained an unconditional current award. Locator: Subsection 2(k).

Overlap exclusion
The exemption is unavailable for property already subject to business incentives granted to the taxpayer or its affiliates under the Idaho reimbursement incentive act.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Property specific statutory exclusion. The referenced act is not fully reviewed here, and no universal rule for stacking every other incentive is inferred. Locator: Subsection 1.

Rule authority
The Tax Commission may promulgate rules to administer and enforce the section, including information needed to certify qualifying status.Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Rulemaking authority is not an actually reviewed implemented rule, certification decision, audit or compliance finding. Locator: Subsection 3.

Official reference
The Tax Commission’s Data centers exemption subsection links this exact official statute.Idaho State Tax Commission. Source: Publication date not stated. Checked: October 24, 2026. Idaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Reference relationship only; the guide adds no separately reviewed numerical eligibility or individual award information. Locator: Tax Commission Data centers subsection and linked full statute.

Approved on
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No independently reviewed individual program award or enacted approval instrument date is assigned from the compiled webpage. Locator: Bounded full codified section review.

Reported jobs
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual employer job report or independently verified employment quantity reviewed. Locator: Bounded full codified section review.

Actual tax benefit
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual exempt purchase, tax benefit, refund, cash payment or company saving reviewed. Locator: Bounded full codified section review.

Individual eligibility
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No company or purchase eligibility determination independently reviewed. Locator: Bounded full codified section review.

Individual certifications
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual Tax Commission certificate or company certification reviewed. Locator: Bounded full codified section review.

Individual application outcomes
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No specific application approval, denial or provisional to final conversion reviewed. Locator: Bounded full codified section review.

Universal term
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

The reviewed section states no fixed program sunset. Potential 2026 bills were discovered only and their final histories are not reviewed, so no proposed sunset or repeal is admitted as enacted law. Locator: Bounded full codified section review.

Actual compliance
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No company investment, employment, wage, reporting, repayment or other compliance finding independently reviewed. Locator: Bounded full codified section review.

Atlas record id
Not establishedIdaho State Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified Atlas facility, building or parcel join made. Locator: Bounded full codified section review.

"}]}