The company must complete a "predominant use study" that shows that at least 50% of the electricity or natural gas consumed by the business directly causes a physical change to a product. Texas companies are exempt from paying state and local sales and use tax on electricity and natural gas used in manufacturing, processing, or fabricating tangible personal property. The exemption also applies to tangible personal property that makes a chemical or physical change in the product being manufactured and is necessary and essential in the manufacturing process, as well as semiconductor fabrication and pharmaceutical biotechnology cleanrooms and equipment. Tangible personal property that becomes an ingredient or component of an item manufactured for sale, as well as taxable services performed on a manufactured product to make it marketable are exempt. Leased or purchased machinery, equipment, replacement parts, and accessories that have a useful life of more than six months, and that are used or consumed in the manufacturing, processing, fabricating, or repairing of tangible personal property for ultimate sale, are exempt from state and local sales and use tax. Texas Moving Image Industry Incentive Program Texas Product Development & Small Business Incubator Fund To be eligible, the company must be classified under certain relevant North American Industry Classification System (NAICS) codes, which include single-user data centers (but not co-located data centers), software publishers, computer systems design, certain telecommunications firms, financial transaction processing facilities and R&D centers.Unemployment Insurance & Workers’ CompensationĮconomic Development Sales Tax CorporationsĬancer Prevention & Research Institute of Texas Grants.Georgia also has a full sales and use tax exemption on certain computer equipment purchased by high-tech companies that invest a minimum of $15 million in qualifying equipment.
(Note: The minimum required investment in the new facility is tied to the population of the county in which the data center locates.)Ģ.
Georgia offers two possible ways for data centers to qualify for sales and use tax exemptions on qualifying purchases.ġ.
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