A data center must use at least 100,000 square feet in a single building or portion of a single building. Can more than one qualifying data center exist in a single building? The law does not provide any exceptions to the application process. The law requires a person to be registered as a qualified owner, operator or occupant of a qualified data center to claim that exemption. If a direct payment permit holder also qualifies for the qualified data center exemption as a qualified owner, operator or occupant, is the permit holder required to apply for certification? The application for the sales tax exemption must include the name and contact information of the qualifying occupant. The qualifying occupant can also be the qualifying owner and/or the qualifying operator of the qualified data center.Įach qualified data center may only have one occupant. What is a 'qualifying occupant'?Ī person who contracts with either a qualifying owner or qualifying operator to place, or cause to be placed, tangible personal property at the qualified data center for use by the occupant is the qualifying occupant.

If there are multiple operators who want to be registered with the Comptroller's office as a qualifying operator for the sales tax exemption, submit only one application (on Form AP-233, Texas Application for Certification as a Qualifying Data Center (PDF), or Form AP-236, Texas Application for Certification as a Qualifying Large Data Center Project (PDF)) for the data center and attach Qualifying Operator's Identification and Certification sections for any additional operators. A qualifying operator can also be the qualifying owner. What is a 'qualifying operator'?Ī person who controls access to a qualified data center, regardless of whether that person owns each item of tangible personal property located at the qualified data center, is the qualifying operator. If there are multiple owners who want to be registered with the Comptroller's office as a qualifying owner for the sales tax exemption, submit only one application (on Form AP-233, Texas Application for Certification as a Qualifying Data Center (PDF), or Form AP-236, Texas Application for Certification as a Qualifying Large Data Center Project (PDF)) for the data center and attach Qualifying Owner's Identification and Certification sections for any additional owners. A qualifying owner can also be the qualifying operator. A person who owns the building in which a qualified data center is located is the qualifying owner.

Data center certification