Scope
Section 46 of Florida House Bill 7031 (2025), chapter 2025-208, Laws of Florida, amended section 212.08(5)(r), the data center property sales and use tax exemption, effective 1 August 2025. The enrolled text shows the data center critical IT load threshold changed between 15 and 100 megawatts and the last date for new temporary exemption certificates changed between 30 June 2027 and 30 June 2037; the 2026 Florida Statutes print 100 megawatts and 30 June 2037.
- Geographic scope
- Florida
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Florida Legislature
Dates
- Adopted
- 30 June 2025
- Effective
- 1 August 2025
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The amendment states no expiration. 30 June 2037 is the last day for new temporary certificates under the amended paragraph, not an end date of this amendment.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Section 46 of Florida's 2025 tax package, House Bill 7031 (chapter 2025-208), amended the data center property sales tax exemption in section 212.08(5)(r) effective 1 August 2025. Read with the 2026 statute, it set the critical IT load threshold at 100 megawatts and moved the last day for new temporary exemption certificates to 30 June 2037. The Governor approved the act on 30 June 2025.
What this does not establish
- The enrolled PDF prints struck and added words next to each other without formatting in the saved text; the direction of each change is read from the 2026 statute text, which prints 100 megawatts and 30 June 2037.
- The related exemption record is fl-legislature-fs-212-08-5-r-data-center-property-exemption.
- Other sections of the 201-page act are not part of this record.
Unresolved questions
None recorded.
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 Sales tax exemption for data center property (In effect)
Sources
https://www.flsenate.gov/Session/Bill/2025/7031/BillText/er/PDF