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State by State Incentives Guide

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DATA CENTER SALES TAX EXEMPTIONS: Enacted in July 2011, Minnesota created a major tax exemption for data center projects. Qualified data centers will receive a 20-year exemption from sales tax on equipment and energy used in the center (Minnesota state sales tax is 6.875 percent.). At minimum they must: Be headquartered in Minnesota.

Income 108
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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

QUALIFIED DEFENSE AND SPACE CONTRACTOR TAX REFUND (QDSC): Florida defense, homeland security and space business contractors are given a competitive edge in consolidating contracts or subcontracts, acquiring new contracts or converting contracts to commercial production. Minnesota is also blessed with no personal property or inventory tax.

Income 75