{"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-sc-datacenter-program","kind":"incentive_program","subject":"South Carolina datacenter exemption requirements","state_codes":["sc"],"scope":"Codified program and dated guidance comparison. Thresholds and certification conditions are not actual spending, jobs or benefits. 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South Carolina datacenter exemption requirements

Codified program and dated guidance comparison. Thresholds and certification conditions are not actual spending, jobs or benefits. Reviewed bills remain proposals.

Status
programSouth Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Reviewed codified exemption and agency guidance, not an individual award or proof of full compliance. Locator: Code item (79); manual chapter 8 section 22.

Program
South Carolina datacenter sales and use tax exemptionSouth Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Specific item (79) program, separate from technology intensive facility provisions in items (65) and (66). Locator: Code Title 12, chapter 36, section 2120, item (79).

Eligible purchases
Original or replacement computers, equipment, hardware and software used within a qualifying datacenter, plus qualifying electricity.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Qualifying use and property definitions apply. This is not a blanket exemption for all construction or company spending. Locator: Code (79)(A) and (B); manual pages 24 and 25.

Electricity scope
Electricity for the qualifying datacenter and eligible electrical business property can qualify. Electricity for unrelated offices, parking, storage, cafeterias and similar uses remains taxable.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Functional use matters. No actual taxpayer electricity bill, paid benefit or local tax total is admitted. Locator: Code (79)(A)(2) and (B)(6); manual page 24.

Facility scope
A new or existing facility at a single South Carolina location with specified hosting or processing infrastructure, redundant capacity and concurrently maintainable power and cooling systems.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

This program definition is not a finding about any named campus or its physical reliability. Locator: Code (79)(B)(5)(i); manual page 25.

Investment requirement
At least $50 million of real or personal property investment by a taxpayer over five years, or at least $75 million in aggregate investment by one or more taxpayers.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Statutory investment paths, not actual spending. The five year clock and accruing qualifying investment begin with notice to both Revenue and Commerce. Locator: Code (79)(B)(5)(ii) and (C)(1); manual page 25.

Job requirement
Create and maintain at least 25 full time jobs, with average cash compensation at 150 percent of state or county per capita income, whichever is lower. Maintain qualifying jobs for three consecutive years after certification of the investment and jobs.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

Eligibility requirements, not promised or reported jobs at an individual project. Income data is the latest available at certification. Locator: Code (79)(B)(5)(iii) and (iv); manual page 25.

Certification process
Notify both Revenue and Commerce in writing, then obtain Commerce certification. Notify Revenue with required proof once requirements are met or at the end of the five year period.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

The code permits eligible claims before completion of the three year job maintenance period, with assessment and maintenance conditions retained. No actual certificate or claim reviewed. Locator: Code (79)(C) and (D); manual page 25.

Failure conditions
Failure to meet initial requirements can lead to assessment of state or local sales and use tax. Failure to maintain required qualifying jobs suspend equipment exemption until restored and limit the electricity exemption to the qualifying job fraction specified in the code.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

No individual repayment or calculated exemption percentage is inferred. The statutory electricity fraction uses qualifying jobs divided by 25. Locator: Code (79)(F); manual page 25.

Certification cutoff
Commerce certification must occur before January 1, 2032. The code retains an additional ten year continuation for a taxpayer certified by December 31, 2031.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

The certification deadline is not a statement that every existing benefit ends on January 1, 2032. No individual expiry date calculated. Locator: Code (79)(G); manual page 26.

Proposed changes
S.784 and H.5484 propose earlier notice and certification cutoffs. Their checked histories show introduction and referral rather than enactment.South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026.

Proposed cutoffs are not used here as effective law or proof that an applicant received or lost an exemption. Locator: Bill status histories and proposed amendments to item (79).

Reported jobs
Not establishedSouth Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

No actual or operator reported jobs admitted for a named taxpayer in this program review. Locator: Program versus outcome boundary.

Actual tax benefit
Not establishedSouth Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

No individual award, refund, foregone tax total or actual tax revenue established. Locator: Program versus outcome boundary.

Atlas record id
Not establishedSouth Carolina Legislature. Source: Publication date not stated. Checked: October 23, 2026. South Carolina Department of Revenue. Source: Publication date not stated. Checked: October 23, 2026.

No exact Atlas facility certificate or benefit join reviewed. Locator: Identity hold.

"}]}