{"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-wi-qualified-data-center-23840","kind":"incentive_program","subject":"Wisconsin qualified data center exemption with distinct investment clocks","state_codes":["wi"],"scope":"Conditional program eligibility and documentation. Statutory and agency timing differences remain visible. Certification is not operation or an actual paid tax benefit.","fields":{"status":{"value":"program","source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024"],"scope":"Statutory program and agency guidance only. No individual current eligibility or approval is established.","locator":"Section 238.40 and section 77.54(70)"},"wisconsin_certification_basis":{"value":"Conditional investment bands with separate statutory and guidance clocks","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Qualification, sales exemption, reporting and discretionary extension remain distinct. Source differences are retained rather than silently resolved.","locator":"Complete section 238.40; CY26 definitions and recapture"},"qualified_entity_scope":{"value":"One or more buildings or an array of connected buildings, owned, leased or operated by the same entity or affiliate, housing networked servers in one or multiple locations.","source_ids":["wi-statute23840-20261024"],"scope":"A statutory definition, not proof of a particular operating campus or a single facility join.","locator":"Section 238.40(1)(b) and subdivision 1"},"investment_thresholds":{"value":"At least $150 million in a county above 100000 people; $100 million in a county above 50000 and at most 100000; $50 million in a county with at most 50000. The most populous county governs a data center in multiple counties.","source_ids":["wi-statute23840-20261024","wi-dor-data-center-publication2114-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Minimum conditional qualified investment within five years from WEDC certification, not actual spending, approved savings or a universal five year exemption term. A population of exactly 50000 falls in the $50 million band.","locator":"Section 238.40(1)(b)2 subdivisions a through d; DOR Publication 2114 page 1; CY26 page 1"},"overview_boundary_difference":{"value":"The WEDC overview describes the middle band as between 50000 and 100000, while the statute expressly requires more than 50000 and not more than 100000.","source_ids":["wi-wedc-data-center-program-index-20261024","wi-statute23840-20261024","wi-dor-data-center-publication2114-20261024"],"scope":"The overview boundary ambiguity is retained. The precise statutory bands and DOR 50001 through 100000 description are not broadened.","locator":"Program overview minimum investment summary; section 238.40(1)(b)2; Publication 2114 page 1"},"investment_clock":{"value":"Qualified investment must meet the applicable minimum within five years from WEDC certification.","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"An investment qualification clock, not a common five year sales exemption term or a statement of an individual certification date.","locator":"Section 238.40(1)(b)2; CY26 pages 1 and 2"},"statutory_cost_clock":{"value":"The statute defines eligible costs incurred after October 1, 2023.","source_ids":["wi-statute23840-20261024"],"scope":"This statutory date is retained alongside different agency guidance. It does not by itself establish which actual costs a specific contract accepts.","locator":"Section 238.40(1)(a)"},"guideline_cost_clock_difference":{"value":"CY26 defines eligible costs incurred after the Certification Date and excludes activities before that date from qualified investment. The statute uses after October 1, 2023.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-statute23840-20261024"],"scope":"The pre certification investment eligibility difference is not silently reconciled. Certification cannot precede October 1, 2023 under the guidelines; this is not every applicant certification day.","locator":"CY26 page 4 definitions; section 238.40(1)(a)"},"investment_aggregation":{"value":"Qualified investment aggregates eligible costs without duplication for the owner, operator, tenant and their affiliates.","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"A calculation definition, not an observed investment, tax benefit or permission to double count the same costs.","locator":"Section 238.40(1)(c); CY26 page 4"},"certification_and_contract":{"value":"WEDC certification identifies the qualified entity, geographic locations and buildings, and a contract is required. A requested amendment may add buildings or locations.","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Application or an amendment request is not approval. No individual contract or amendment is reviewed.","locator":"Section 238.40(2)(a); CY26 page 2"},"sales_exemption_clock":{"value":"Revenue describes qualifying purchases on or after WEDC certification.","source_ids":["wi-dor-data-center-publication2114-20261024","wi-dor-qualified-data-center-faq-20261024"],"scope":"The sales exemption clock is separate from the statutory and guideline investment cost difference. No actual tax exempt transaction or universal program term is established.","locator":"Publication 2114 pages 1 and 2; FAQ question 1"},"eligible_purchase_scope":{"value":"Section 77.54(70) covers specified property used exclusively for qualified data center development, construction, renovation, expansion, replacement, repair or operation, including qualifying equipment, substations, backup generation and electricity.","source_ids":["wi-statute7754-linked-20261024"],"scope":"Exclusive use and qualification conditions apply. Electricity tax treatment is not a utility tariff price, and backup generation equipment eligibility is not an air permit or operation.","locator":"Section 77.54(70)(a)"},"water_equipment_scope":{"value":"Qualifying water cooling or conservation property must be used exclusively at one or more qualified data centers.","source_ids":["wi-statute7754-linked-20261024"],"scope":"Equipment tax eligibility is not actual water withdrawal, consumption or measured conservation savings.","locator":"Section 77.54(70)(b)"},"contractor_scope":{"value":"The tax statute separately covers specified property transferred by a contractor as a component of a qualified data center or specified qualifying water property.","source_ids":["wi-statute7754-linked-20261024","wi-dor-data-center-publication2114-20261024"],"scope":"Transaction conditions remain required. Contractor tax liability for later taxable use is not an actual violation or benefit.","locator":"Section 77.54(70)(c); Publication 2114 pages 2 and 3"},"guideline_cross_reference_difference":{"value":"The CY26 contractor paragraph footnote cites section 238.40(2)(b), while the contractor exemption text reviewed appears in section 77.54(70)(c).","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-statute23840-20261024","wi-statute7754-linked-20261024"],"scope":"The source reference difference is retained. The former section concerns revocation and is not silently rewritten as the contractor provision.","locator":"CY26 page 2 footnote 5; complete reviewed statutory paragraphs"},"revocation_and_extension":{"value":"The statute requires revocation for failure to satisfy the minimum qualified investment, requires contract recapture provisions and permits WEDC to grant a time extension to avoid revocation.","source_ids":["wi-statute23840-20261024"],"scope":"A discretionary extension provision, not an actual extension or recapture determination for an applicant.","locator":"Section 238.40(2)(b)"},"guideline_revocation_difference":{"value":"CY26 describes revocation at the end of five years for a minimum investment shortfall, subsequent purchases becoming taxable and a recapture calculation using a percentage of qualified investment based on combined tax rates.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-statute23840-20261024"],"scope":"The statutory discretion to grant an extension is retained separately. No individual recapture amount, actual exemption value or tax savings calculation is supplied.","locator":"CY26 page 2 recapture; section 238.40(2)(b)"},"claim_documentation":{"value":"Revenue says no prior Revenue approval is required for a qualifying direct exemption claim, and a completed S211 or S211E exemption certificate goes to the retailer.","source_ids":["wi-dor-data-center-publication2114-20261024","wi-dor-qualified-data-center-faq-20261024"],"scope":"This does not remove WEDC certification. The retailer 90 day certificate rule is seller protection, not an application deadline, a WEDC approval or an actual transaction ruling.","locator":"Publication 2114 pages 3 and 4; FAQ questions 2 and 3"},"application_and_reporting":{"value":"CY26 describes a continuous application process with account manager and underwriting review, a contract, annual performance reports for the lesser of five years or until required investment is achieved, and records retained for at least three years after the last report due date.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Review and reporting duties do not establish approval, submission, compliance or an actual audit. Selective sample audits and additional reports may apply.","locator":"CY26 pages 2 and 3"},"published_certification_list_scope":{"value":"Revenue publishes four certification rows explicitly as of October 31, 2025. Two rows describe facilities to be constructed.","source_ids":["wi-dor-qualified-data-center-faq-20261024"],"scope":"The list is not a current exhaustive 2026 inventory or four currently operating facilities. Its June 25, 2026 guidance date is distinct from the table scope. No exact facility join or paid benefit follows.","locator":"FAQ question 4 table and Guidance Document 100318 footer"},"source_version_scope":{"value":"CY26 is visibly revised January 27, 2026 and its captured PDF has four pages even though its footer labels pages 1 through 4 of 5. Publication 2114 prints Created July 31, 2024.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-dor-data-center-publication2114-20261024"],"scope":"All eight available original pages were actually viewed. No unseen fifth guideline page or exact web publication day is invented.","locator":"CY26 cover, four footers and revision history; Publication 2114 cover"},"individual_eligibility":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual eligibility determination reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual eligibility determination reviewed."},"individual_application":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No filed application or applicant contract reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No filed application or applicant contract reviewed."},"individual_approval":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual current certification or amendment approval reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual current certification or amendment approval reviewed."},"individual_effective_on":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual current exemption start day established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual current exemption start day established."},"actual_tax_benefit":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No actual exemption amount, paid benefit or refund reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No actual exemption amount, paid benefit or refund reviewed."},"reported_jobs":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No actual employment count established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No actual employment count established."},"actual_investment":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No actual applicant qualified investment established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No actual applicant qualified investment established."},"actual_load":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No measured electricity use established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No measured electricity use established."},"actual_water":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No measured water withdrawal, consumption or conservation savings established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No measured water withdrawal, consumption or conservation savings established."},"actual_compliance":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual report, audit, extension or compliance finding reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual report, audit, extension or compliance finding reviewed."},"universal_term":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"The investment clock is not a universal five year exemption term.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"The investment clock is not a universal five year exemption term."},"atlas_record_id":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No exact Atlas facility, building or parcel join made.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No exact Atlas facility, building or parcel join made."}}}],"sources":{"wi-dor-data-center-publication2114-20261024":{"url":"https://www.revenue.wi.gov/DOR%20Publications/2114QualifiedDataCenter.pdf","title":"Wisconsin qualified data center sales and use tax Publication 2114","publisher":"Wisconsin Department of Revenue","published_on":null,"date_note":"Printed Created July 31, 2024 and law coverage as of that day. Exact web publication day is not supplied.","checked_at":"2026-10-24T06:41:22.639321+00:00","sha256":"0c3e550bb5023c3e79ad13bd705f26997c6e2b2c541c712782743c58b999ad23","scope":"All four pages fully read and all four originals actually viewed. General program conditions, county population bands, certification, eligible purchases, contractor treatment and seller documentation only. Printed creation day is not an individual certification or award.","tier":"A","establishes_status":["program"]},"wi-wedc-data-center-program-index-20261024":{"url":"https://wedc.org/programs/data-center-sales-and-use-tax-exemption/","title":"Wisconsin WEDC data center sales and use tax program overview","publisher":"Wisconsin Economic Development Corporation","published_on":null,"date_note":"Exact page publication day is not supplied. The linked CY26 guidelines have a separately printed revision date.","checked_at":"2026-10-24T06:41:24.410868+00:00","sha256":"283740310b0c7fe079f7a767c462bbd286e90f4e06d6740bf09a98521092ad86","scope":"Complete substantive program body read and actual CY26 guideline link followed. Its middle population band wording is ambiguous at 50000; the statute and DOR precise bands remain separately retained. Promotional eligibility is not an individual award.","tier":"A","establishes_status":["program"]},"wi-wedc-data-center-cy26-guidelines-20261024":{"url":"https://wedcazurecdn.blob.core.windows.net/public/OnlineDirectoryProgramGuidelines/BCD_DCSTE_CY26_PG.pdf","title":"Wisconsin WEDC calendar year 2026 data center program guidelines","publisher":"Wisconsin Economic Development Corporation","published_on":null,"date_note":"Calendar Year 2026 cover has a visibly checked Revised box dated January 27, 2026. This is a stated revision, not an independently established web publication day. January 1, 2025 appears separately in the revision history.","checked_at":"2026-10-24T06:42:09.810623+00:00","sha256":"81673c03afe50c54a45948fa2c0ef99f417a0673c405455ffc8ad3c99ce68596","scope":"All four captured PDF pages fully read and all four originals actually viewed. Footers number these pages 1 through 4 of 5, but the captured PDF contains four pages. No missing fifth page is assumed reviewed. Eligibility, separate certification clock, recapture, reports and definitions admitted as agency guidance, retaining differences from statute.","tier":"A","establishes_status":["program"]},"wi-dor-qualified-data-center-faq-20261024":{"url":"https://www.revenue.wi.gov/Pages/FAQS/ExemptionforQualifiedDataCenter.aspx","title":"Wisconsin Revenue qualified data center FAQ and dated certification list","publisher":"Wisconsin Department of Revenue","published_on":"2026-06-25","date_note":"Guidance Document 100318 explicitly dated June 25, 2026. Its certification list has a separate October 31, 2025 scope.","checked_at":"2026-10-24T06:43:49.374696+00:00","sha256":"2dc7d643ce4be29bc7ffe1755682daf9787799108ce58089494ec6c4f4874f86","scope":"All four substantive questions and answers, complete certification table and guidance footer read. Four published certification rows as of October 31, 2025 are not a current exhaustive 2026 list, an operating facility count or actual tax benefits.","tier":"A","establishes_status":["program"]},"wi-statute23840-20261024":{"url":"https://docs.legis.wisconsin.gov/document/statutes/238.40","title":"Wisconsin statute 238.40 qualified data center certification","publisher":"Wisconsin Legislature","published_on":"2026-10-01","date_note":"Official updated statute page footer explicitly published October 1, 2026. Section history identifies 2023 Act 19.","checked_at":"2026-10-24T06:44:19.910838+00:00","sha256":"52acbe840434ee9ba0e0f1c36713f7c18ae4e858bc2a89ac783ea57b10ba6e7b","scope":"Complete section 238.40 definitions and certification read. Qualified investment, county population bands, revocation and discretionary extension only. Neighboring biofuel provisions and their thresholds are excluded. Publication date is not an individual certification day.","tier":"A","establishes_status":["program"]},"wi-statute7754-linked-20261024":{"url":"https://docs.legis.wisconsin.gov/document/statutes/77.54(70)","title":"Wisconsin statute 77.54 subsection 70 data center tax exemption","publisher":"Wisconsin Legislature","published_on":"2026-10-01","date_note":"Official updated statute page footer explicitly published October 1, 2026.","checked_at":"2026-10-24T06:45:16.505356+00:00","sha256":"8bf59e681ff316a65f38c7ec020a5fe4dfe5b7a2eb68959075af6c6c4ecf9551","scope":"Complete subsection 70 paragraphs a, b and c read. Exclusive qualified uses, equipment, electricity, water cooling or conservation property and contractor component treatment only. Neighboring exemptions are not transferred to this program.","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-wi-qualified-data-center-23840","html":"

Wisconsin qualified data center exemption with distinct investment clocks

Conditional program eligibility and documentation. Statutory and agency timing differences remain visible. Certification is not operation or an actual paid tax benefit.

Status
programWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

Statutory program and agency guidance only. No individual current eligibility or approval is established. Locator: Section 238.40 and section 77.54(70).

Wisconsin certification basis
Conditional investment bands with separate statutory and guidance clocksWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Qualification, sales exemption, reporting and discretionary extension remain distinct. Source differences are retained rather than silently resolved. Locator: Complete section 238.40; CY26 definitions and recapture.

Qualified entity scope
One or more buildings or an array of connected buildings, owned, leased or operated by the same entity or affiliate, housing networked servers in one or multiple locations.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

A statutory definition, not proof of a particular operating campus or a single facility join. Locator: Section 238.40(1)(b) and subdivision 1.

Investment thresholds
At least $150 million in a county above 100000 people; $100 million in a county above 50000 and at most 100000; $50 million in a county with at most 50000. The most populous county governs a data center in multiple counties.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Minimum conditional qualified investment within five years from WEDC certification, not actual spending, approved savings or a universal five year exemption term. A population of exactly 50000 falls in the $50 million band. Locator: Section 238.40(1)(b)2 subdivisions a through d; DOR Publication 2114 page 1; CY26 page 1.

Overview boundary difference
The WEDC overview describes the middle band as between 50000 and 100000, while the statute expressly requires more than 50000 and not more than 100000.Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

The overview boundary ambiguity is retained. The precise statutory bands and DOR 50001 through 100000 description are not broadened. Locator: Program overview minimum investment summary; section 238.40(1)(b)2; Publication 2114 page 1.

Investment clock
Qualified investment must meet the applicable minimum within five years from WEDC certification.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

An investment qualification clock, not a common five year sales exemption term or a statement of an individual certification date. Locator: Section 238.40(1)(b)2; CY26 pages 1 and 2.

Statutory cost clock
The statute defines eligible costs incurred after October 1, 2023.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

This statutory date is retained alongside different agency guidance. It does not by itself establish which actual costs a specific contract accepts. Locator: Section 238.40(1)(a).

Guideline cost clock difference
CY26 defines eligible costs incurred after the Certification Date and excludes activities before that date from qualified investment. The statute uses after October 1, 2023.Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

The pre certification investment eligibility difference is not silently reconciled. Certification cannot precede October 1, 2023 under the guidelines; this is not every applicant certification day. Locator: CY26 page 4 definitions; section 238.40(1)(a).

Investment aggregation
Qualified investment aggregates eligible costs without duplication for the owner, operator, tenant and their affiliates.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

A calculation definition, not an observed investment, tax benefit or permission to double count the same costs. Locator: Section 238.40(1)(c); CY26 page 4.

Certification and contract
WEDC certification identifies the qualified entity, geographic locations and buildings, and a contract is required. A requested amendment may add buildings or locations.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Application or an amendment request is not approval. No individual contract or amendment is reviewed. Locator: Section 238.40(2)(a); CY26 page 2.

Sales exemption clock
Revenue describes qualifying purchases on or after WEDC certification.Wisconsin Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Department of Revenue. Source: June 25, 2026. Checked: October 24, 2026.

The sales exemption clock is separate from the statutory and guideline investment cost difference. No actual tax exempt transaction or universal program term is established. Locator: Publication 2114 pages 1 and 2; FAQ question 1.

Eligible purchase scope
Section 77.54(70) covers specified property used exclusively for qualified data center development, construction, renovation, expansion, replacement, repair or operation, including qualifying equipment, substations, backup generation and electricity.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

Exclusive use and qualification conditions apply. Electricity tax treatment is not a utility tariff price, and backup generation equipment eligibility is not an air permit or operation. Locator: Section 77.54(70)(a).

Water equipment scope
Qualifying water cooling or conservation property must be used exclusively at one or more qualified data centers.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

Equipment tax eligibility is not actual water withdrawal, consumption or measured conservation savings. Locator: Section 77.54(70)(b).

Contractor scope
The tax statute separately covers specified property transferred by a contractor as a component of a qualified data center or specified qualifying water property.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Transaction conditions remain required. Contractor tax liability for later taxable use is not an actual violation or benefit. Locator: Section 77.54(70)(c); Publication 2114 pages 2 and 3.

Guideline cross reference difference
The CY26 contractor paragraph footnote cites section 238.40(2)(b), while the contractor exemption text reviewed appears in section 77.54(70)(c).Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

The source reference difference is retained. The former section concerns revocation and is not silently rewritten as the contractor provision. Locator: CY26 page 2 footnote 5; complete reviewed statutory paragraphs.

Revocation and extension
The statute requires revocation for failure to satisfy the minimum qualified investment, requires contract recapture provisions and permits WEDC to grant a time extension to avoid revocation.Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

A discretionary extension provision, not an actual extension or recapture determination for an applicant. Locator: Section 238.40(2)(b).

Guideline revocation difference
CY26 describes revocation at the end of five years for a minimum investment shortfall, subsequent purchases becoming taxable and a recapture calculation using a percentage of qualified investment based on combined tax rates.Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026.

The statutory discretion to grant an extension is retained separately. No individual recapture amount, actual exemption value or tax savings calculation is supplied. Locator: CY26 page 2 recapture; section 238.40(2)(b).

Claim documentation
Revenue says no prior Revenue approval is required for a qualifying direct exemption claim, and a completed S211 or S211E exemption certificate goes to the retailer.Wisconsin Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Department of Revenue. Source: June 25, 2026. Checked: October 24, 2026.

This does not remove WEDC certification. The retailer 90 day certificate rule is seller protection, not an application deadline, a WEDC approval or an actual transaction ruling. Locator: Publication 2114 pages 3 and 4; FAQ questions 2 and 3.

Application and reporting
CY26 describes a continuous application process with account manager and underwriting review, a contract, annual performance reports for the lesser of five years or until required investment is achieved, and records retained for at least three years after the last report due date.Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Review and reporting duties do not establish approval, submission, compliance or an actual audit. Selective sample audits and additional reports may apply. Locator: CY26 pages 2 and 3.

Published certification list scope
Revenue publishes four certification rows explicitly as of October 31, 2025. Two rows describe facilities to be constructed.Wisconsin Department of Revenue. Source: June 25, 2026. Checked: October 24, 2026.

The list is not a current exhaustive 2026 inventory or four currently operating facilities. Its June 25, 2026 guidance date is distinct from the table scope. No exact facility join or paid benefit follows. Locator: FAQ question 4 table and Guidance Document 100318 footer.

Source version scope
CY26 is visibly revised January 27, 2026 and its captured PDF has four pages even though its footer labels pages 1 through 4 of 5. Publication 2114 prints Created July 31, 2024.Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Wisconsin Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

All eight available original pages were actually viewed. No unseen fifth guideline page or exact web publication day is invented. Locator: CY26 cover, four footers and revision history; Publication 2114 cover.

Individual eligibility
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No individual eligibility determination reviewed. Locator: Bounded public program framework only; individual outcomes not reviewed.

Individual application
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No filed application or applicant contract reviewed. Locator: Bounded public program framework only; individual outcomes not reviewed.

Individual approval
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No individual current certification or amendment approval reviewed. Locator: Bounded public program framework only; individual outcomes not reviewed.

Individual effective on
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No individual current exemption start day established. Locator: Bounded public program framework only; individual outcomes not reviewed.

Actual tax benefit
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No actual exemption amount, paid benefit or refund reviewed. Locator: Bounded public program framework only; individual outcomes not reviewed.

Reported jobs
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No actual employment count established. Locator: Bounded public program framework only; individual outcomes not reviewed.

Actual investment
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No actual applicant qualified investment established. Locator: Bounded public program framework only; individual outcomes not reviewed.

Actual load
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No measured electricity use established. Locator: Bounded public program framework only; individual outcomes not reviewed.

Actual water
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No measured water withdrawal, consumption or conservation savings established. Locator: Bounded public program framework only; individual outcomes not reviewed.

Actual compliance
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No individual report, audit, extension or compliance finding reviewed. Locator: Bounded public program framework only; individual outcomes not reviewed.

Universal term
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

The investment clock is not a universal five year exemption term. Locator: Bounded public program framework only; individual outcomes not reviewed.

Atlas record id
Not establishedWisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Legislature. Source: October 1, 2026. Checked: October 24, 2026. Wisconsin Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

No exact Atlas facility, building or parcel join made. Locator: Bounded public program framework only; individual outcomes not reviewed.

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