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Minnesota data center equipment and software exemption

Three separate qualification paths and certification requirements. Eligibility, projected investment, a certificate and an actual paid benefit are different findings. Current electricity taxation is separate from equipment exemptions.

Status
programMinnesota Department of Employment and Economic Development. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026.

Program requirements, not a particular facility award or exemption certificate. Locator: DEED benefits and apply sections; statute subdivision 42.

Authority
Minnesota Statutes 297A.68 subdivision 42Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026.

The checked page lists 2026 changes to other subdivisions; this review uses subdivision 42 itself. Locator: Recent history,2026 changes notice and subdivision 42.

Qualified path
At least 25,000 square feet on one parcel or contiguous parcels, with at least $30 million qualifying costs within 48 months. Required facility features also apply.Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Qualified data center path. Construction or substantial refurbishment timing, eligible costs and facility features are defined in the statute, not just a spending pledge. Locator: Subdivision42(b); DOR new data center section.

Refurbished path
At least 25,000 square feet and at least $50 million qualifying costs within 24 months, with applicable reconstruction and facility feature conditions.Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Qualified refurbished path, separate from the $30 million and 48 month path. One parcel or contiguous parcels. Locator: Subdivision42(c) incorporating(b)(2),(3); DOR refurbished section.

Large scale path
At least 25,000 square feet in buildings connected by fiber and associated equipment, at one or multiple locations; at least $250 million collectively by facility and tenants within 60 months beginning after June 30, 2025.Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Department of Employment and Economic Development. Source: Publication date not stated. Checked: October 23, 2026.

Qualified large scale path. Additional wage and sustainable design conditions apply. Not a current investment or approval finding for a named facility. Locator: Subdivision42(e),(k),(l); DEED eligibility.

Benefit
Qualifying enterprise IT equipment and software, including specified cooling, power and server infrastructure. Tax is collected and later refunded after required certification.Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Eligible replacement and upgrade purchases can qualify. A refund process does not establish that any named company received money. Locator: Subdivision42(a),(d),(i); DOR qualifying purchases and certification.

Duration
Qualifying purchases within 35 years of the first purchase qualifying under paragraph(a).Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Department of Employment and Economic Development. Source: Publication date not stated. Checked: October 23, 2026.

The start is a qualifying purchase, not an assumed certification date or a universal expiration in 2042. Locator: Subdivision42(f); DEED introductory paragraph.

Certification cutoff
Before July 1, 2042Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026.

Exclusive certification cutoff, not a statement that all benefits end on that date. Locator: Subdivision42(g).

Certification
DEED must certify the applicable requirements to Revenue. Refunds cannot issue without that certification. Some eligible precertification purchases may be refunded after certification.Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Application, projected qualification and certification are distinct. No individual certificate or approved refund reviewed here. Locator: Subdivision42(h),(i),(j); DOR qualification timing.

Electricity taxable on
July 1, 2025Minnesota Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Electricity is taxable on and after this date in the current DOR guidance. Historical electricity exemption and possible refund claims before this date do not establish a current electricity exemption. Locator: Electricity Exemption Prior to July 1, 2025 and taxable purchases sections.

Excluded purchases
DOR lists building materials, diesel or gasoline for backup generators, electricity from July 1, 2025, fire suppression systems, security systems and office furniture as taxable.Minnesota Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Facility features can be required for qualification while purchases of those features remain taxable. This focused list is not exhaustive. Locator: What purchases do not qualify for the exemption.

Large scale conditions
Covered construction and refurbishment labor must meet prevailing wage requirements. Within three years after service starts, a large scale facility must certify an accepted sustainable design or green building standard. Failure of that standard can require exemption repayment.Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026.

Additional statutory conditions for large scale qualification. Not a report that any named facility achieved certification, wages or a repayment. Locator: Subdivision42(k),(l),(m).

Reported jobs
Not establishedMinnesota Department of Employment and Economic Development. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026.

No actual jobs for a particular company are established by these program requirements. No universal minimum job count is inferred from this focused review. Locator: Program scope and review limit.

Actual tax benefit
Not establishedMinnesota Department of Employment and Economic Development. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026.

No company exemption amount, paid refund or realized public revenue is established. Locator: Individual award hold.

Atlas record id
Not establishedMinnesota Department of Employment and Economic Development. Source: Publication date not stated. Checked: October 23, 2026. Minnesota Revisor of Statutes. Source: Publication date not stated. Checked: October 23, 2026.

No program eligibility or certificate has been independently assigned to a specific Atlas building or parcel. Locator: Identity review hold.

"}]}