{"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-ny-webhosting-dated-20261025","kind":"incentive_program","state_codes":["ny"],"subject":"New York dated web hosting tax guidance and eligibility boundaries","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","fields":{"ny_dated_guidance_basis":{"value":"Dated2012 bulletin describes web hosting operators providing uninterrupted website access and continuous traffic management in a secure server environment. Primary retail sellers of their own internet access do not qualify under this guidance.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"status":{"value":"historical","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_property_boundary":{"value":"Guidance ties exempt property to installation at the center and direct website services for sale. Server, cooling and power equipment examples do not establish blanket eligibility for every AI or cryptocurrency facility or electricity purchases.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_service_boundary":{"value":"Mixed taxable and exempt service invoices require separately stated exempt portions under the guidance; otherwise the whole invoice is taxable.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_certificate_boundary":{"value":"Guidance identifies ST121.5 for operators and ST120.1 for contractors, whose property purchases require capital improvement context. Certificate availability is not proof of actual benefits.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_date_boundary":{"value":"Bulletin issue date is March2,2012 despite October16,2026 footer. Jan15,2026 operator index links it but does not independently verify current statutory eligibility. Senate statute capture returned403.","source_ids":["ny-internet-center-tax-guidance-20261025","ny-tax-operator-index-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"actual_benefit":{"value":null,"source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","unknown_reason":"No taxpayer award or actual benefit reviewed."}}}],"sources":{"ny-internet-center-tax-guidance-20261025":{"url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/internet_data_centers.htm","title":"New York dated web hosting exemption bulletin","publisher":"New York State Department of Taxation and Finance","published_on":"2012-03-02","date_note":"Bulletin issue date and index update date distinct from footer and current law.","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","checked_at":"2026-10-25T05:23:56.931116+00:00","sha256":"fa65e09effda9efe1e494fb9f0cbd22b4dd0727c26d4884e415fd523b79ec65d","tier":"A","establishes_status":["historical"]},"ny-tax-operator-index-20261025":{"url":"https://www.tax.ny.gov/pubs_and_bulls/publications/sales/internet_data_center_operators.htm","title":"New York operator guidance index","publisher":"New York State Department of Taxation and Finance","published_on":"2026-01-15","date_note":"Bulletin issue date and index update date distinct from footer and current law.","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","checked_at":"2026-10-25T17:52:54.004690+00:00","sha256":"d411aa18ed52c50b61c954addc023f49b8f07ff6c4e56567ee27c7734fc90271","tier":"A","establishes_status":["historical"]}},"details":[{"id":"incentive-ny-webhosting-dated-20261025","html":"

New York dated web hosting tax guidance and eligibility boundaries

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.

Ny dated guidance basis
Dated2012 bulletin describes web hosting operators providing uninterrupted website access and continuous traffic management in a secure server environment. Primary retail sellers of their own internet access do not qualify under this guidance.New York State Department of Taxation and Finance. Source: March 2, 2012. Checked: October 25, 2026.

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified. Locator: TBST405 issue heading, operator definition, property, services and certificates; operator index body.

Status
historicalNew York State Department of Taxation and Finance. Source: March 2, 2012. Checked: October 25, 2026.

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified. Locator: TBST405 issue heading, operator definition, property, services and certificates; operator index body.

Ny property boundary
Guidance ties exempt property to installation at the center and direct website services for sale. Server, cooling and power equipment examples do not establish blanket eligibility for every AI or cryptocurrency facility or electricity purchases.New York State Department of Taxation and Finance. Source: March 2, 2012. Checked: October 25, 2026.

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified. Locator: TBST405 issue heading, operator definition, property, services and certificates; operator index body.

Ny service boundary
Mixed taxable and exempt service invoices require separately stated exempt portions under the guidance; otherwise the whole invoice is taxable.New York State Department of Taxation and Finance. Source: March 2, 2012. Checked: October 25, 2026.

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified. Locator: TBST405 issue heading, operator definition, property, services and certificates; operator index body.

Ny certificate boundary
Guidance identifies ST121.5 for operators and ST120.1 for contractors, whose property purchases require capital improvement context. Certificate availability is not proof of actual benefits.New York State Department of Taxation and Finance. Source: March 2, 2012. Checked: October 25, 2026.

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified. Locator: TBST405 issue heading, operator definition, property, services and certificates; operator index body.

Ny date boundary
Bulletin issue date is March2,2012 despite October16,2026 footer. Jan15,2026 operator index links it but does not independently verify current statutory eligibility. Senate statute capture returned403.New York State Department of Taxation and Finance. Source: March 2, 2012. Checked: October 25, 2026. New York State Department of Taxation and Finance. Source: January 15, 2026. Checked: October 25, 2026.

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified. Locator: TBST405 issue heading, operator definition, property, services and certificates; operator index body.

Actual benefit
Not establishedNew York State Department of Taxation and Finance. Source: March 2, 2012. Checked: October 25, 2026.

March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified. Locator: TBST405 issue heading, operator definition, property, services and certificates; operator index body.

"}]}