Scope
Section 212.08(5)(r), Florida Statutes (2026), exempts data center property, including electricity used exclusively at the data center, from Florida sales and use tax when the data center's owners and tenants make a cumulative capital investment of at least $150 million and the data center reaches a critical IT load of at least 100 megawatts, with at least 1 megawatt per owner or tenant, within the period the paragraph states. After 30 June 2037 the Department of Revenue may not issue new temporary exemption certificates. The paragraph does not regulate zoning or local permits.
- Geographic scope
- Florida
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Florida Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The paragraph states no end date for the exemption. 30 June 2037 is the last day the Department of Revenue may issue new temporary exemption certificates; it is not an expiration of the exemption.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Florida exempts data center property from sales and use tax under section 212.08(5)(r) of the Florida Statutes. To qualify, a data center's owners and tenants must invest at least $150 million in it and it must reach a critical IT load of at least 100 megawatts; the exemption covers electricity used exclusively at the data center. The 2026 statute text says no new temporary exemption certificates may be issued after 30 June 2037. That cutoff affects new certificates only and is not an end date for certificates already issued.
What this does not establish
- The original 2017 enactment and later amendments were not read from session laws, so no adoption or effective day is stored.
- A secondary tracker's claim of a 2026 statewide pause on new exemption requests was not supported by the official bill pages checked, and no official pause was found in the sources opened.
- Department of Revenue rule 12A-1.108 and the application forms were not opened.
Unresolved questions
- Whether the Department of Revenue has taken administrative action on new certificate applications in 2026 was not established.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement HB 7031 (2025) section 46 amends the data center property exemption (In effect)
Sources
https://www.flsenate.gov/Laws/Statutes/2026/212.08