Certified data centers could buy equipment without sales tax

The text would exempt certain data center equipment purchases from sales tax. It covers equipment bought by a certified facility’s owner or its affiliates, or by a builder when the equipment becomes part of the facility. The Michigan Strategic Fund must issue a certificate for the facility, and it must be in good standing when the equipment is sold. The facility must meet requirements that include at least $250 million in investment, 30 qualifying jobs, green-building certification, municipal water with available capacity, and clean energy equal to 90% of its expected annual electricity use. The facility generally cannot receive certain property tax benefits unless each affected local government approves them. The exemption would run from the amendatory act’s effective date through December 31, 2050, or through December 31, 2065, for certain brownfield or former power plant sites. The Strategic Fund could not issue new certificates after December 31, 2029.