Texas Tax Code
§ 151.359 — PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION
TX § 151.359Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on source(a)In this section:
(1)"County average weekly wage" means the average weekly wage in a county for all jobs during the most recent four quarterly periods for which data is available, as computed by the Texas Workforce Commission, at the time a data center creates a job used to qualify under this section.
(2)"Data center" means at least 100,000 square feet of space in a single building or portion of a single building, which space:
(A)is located in this state;
(B)is specifically constructed or refurbished and actually used primarily to house servers and related equipment and support staff for the processing, storage, and distribution of data;
(C)is used by a single qualifying occupant for the processing, storage, and distribution of data;
…
Legislative history
Acts 2017, 85th Leg., R.S., Ch. 378 (H.B. 4038), Sec. 1, eff. June 1, 2017. Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 19.002(a), eff. September 1, 2025.