{"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-tx-qualifying-data-centers","kind":"incentive_program","state_codes":["tx"],"subject":"Texas qualifying data center sales tax exemption","scope":"The standard qualifying data center program only. A program description does not certify eligibility, an application, an approved individual award or a payment.","fields":{"status":{"value":"program","source_ids":["tx-incentive"],"scope":"Outcome described in the cited source. Later outcomes are not inferred.","locator":"Heading, history or disposition"},"benefit":{"value":"Eligible purchases may be exempt from the 6.25 percent state sales and use tax. Local sales and use taxes remain due.","source_ids":["tx-incentive"],"scope":"Program rule, not an individual tax award or realized tax savings.","locator":"Qualifying data centers, overview and claiming the exemption"},"investment_requirement":{"value":"Commit to at least $200 million capital investment over five years.","source_ids":["tx-incentive"],"scope":"Eligibility commitment, not measured investment.","locator":"Qualifying data centers, certification requirements"},"job_requirement":{"value":"Commit to at least 20 qualifying jobs in the county.","source_ids":["tx-incentive"],"scope":"Program qualification, not promised jobs at a named project or actual hires.","locator":"Qualifying data centers, certification requirements"},"scope":{"value":"At least 100,000 square feet in a single building or part of a building, with a single qualifying occupant and other conditions.","source_ids":["tx-incentive"],"scope":"Do not substitute thresholds from the separate large data center project program.","locator":"Qualifying data centers, overview and requirements"},"individual_award":{"value":null,"source_ids":["tx-incentive"],"scope":"No individual facility certification or benefit amount admitted.","locator":"Review scope","unknown_reason":"No individual facility certification or benefit amount admitted."},"reported_jobs":{"value":null,"source_ids":["tx-incentive"],"scope":"No realized job count admitted.","locator":"Review scope","unknown_reason":"No realized job count admitted."}}}],"sources":{"tx-incentive":{"url":"https://comptroller.texas.gov/taxes/data-centers/","title":"State sales tax exemption for qualifying data centers","publisher":"Texas Comptroller of Public Accounts","published_on":null,"date_note":"Publication date is not stated on the captured page. Event dates remain separate.","checked_at":"2026-10-23T11:46:01.518657+00:00","sha256":"a82b2ced15949c84d956cb8eb1b95ec86277aad9df486822537a5fa7de738e64","scope":"Standard qualifying data center program, separate from qualifying large data center projects. Certification is required.","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-tx-qualifying-data-centers","html":"

Texas qualifying data center sales tax exemption

The standard qualifying data center program only. A program description does not certify eligibility, an application, an approved individual award or a payment.

Status
programTexas Comptroller of Public Accounts. Source: Publication date not stated. Checked: October 23, 2026.

Outcome described in the cited source. Later outcomes are not inferred. Locator: Heading, history or disposition.

Benefit
Eligible purchases may be exempt from the 6.25 percent state sales and use tax. Local sales and use taxes remain due.Texas Comptroller of Public Accounts. Source: Publication date not stated. Checked: October 23, 2026.

Program rule, not an individual tax award or realized tax savings. Locator: Qualifying data centers, overview and claiming the exemption.

Investment requirement
Commit to at least $200 million capital investment over five years.Texas Comptroller of Public Accounts. Source: Publication date not stated. Checked: October 23, 2026.

Eligibility commitment, not measured investment. Locator: Qualifying data centers, certification requirements.

Job requirement
Commit to at least 20 qualifying jobs in the county.Texas Comptroller of Public Accounts. Source: Publication date not stated. Checked: October 23, 2026.

Program qualification, not promised jobs at a named project or actual hires. Locator: Qualifying data centers, certification requirements.

Scope
At least 100,000 square feet in a single building or part of a building, with a single qualifying occupant and other conditions.Texas Comptroller of Public Accounts. Source: Publication date not stated. Checked: October 23, 2026.

Do not substitute thresholds from the separate large data center project program. Locator: Qualifying data centers, overview and requirements.

Individual award
Not establishedTexas Comptroller of Public Accounts. Source: Publication date not stated. Checked: October 23, 2026.

No individual facility certification or benefit amount admitted. Locator: Review scope.

Reported jobs
Not establishedTexas Comptroller of Public Accounts. Source: Publication date not stated. Checked: October 23, 2026.

No realized job count admitted. Locator: Review scope.

"}]}