Scope
Idaho Code section 63-3622VV exempts from Idaho sales and use taxes, on and after 1 July 2020, the purchase or use of eligible server equipment and new data center facilities by a qualifying business entity whose sole purpose is operating a data center and that meets the section's investment and job thresholds. The section is administered by the Idaho State Tax Commission.
- Geographic scope
- Idaho
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Idaho Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- 1 July 2020
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The opened section states no sunset.
- 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
Idaho Code section 63-3622VV, added in 2020, exempts eligible server equipment and new data center facilities from Idaho sales and use taxes for qualifying data center businesses that meet investment and job thresholds. The exemption applies on and after 1 July 2020. The section history shows no 2026 amendment, and 2026 bills that would have changed it did not become law. The exemption is a tax measure and does not authorize or restrict local land-use approvals.
What this does not establish
- The investment and job thresholds are not restated in full.
- Bills that would have amended the section (2026 House Bills 609, 820 and 897, and 2025 House Bill 315) did not become law; each is a separate failed-bill record.
- No list of qualifying data centers was checked.
- That the 2026 bills did not become law rests on the official bill pages (last recorded actions: committee referrals for H0609 and H0820; a referral for a concurrence recommendation for H0897), the Legislature's statement that the 2026 session adjourned sine die on 2 April 2026, and the statute's history line, which shows no 2026 amendment.
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 House Bill 315 (2025) data center exemption limits (did not pass) (Did not pass)
- Related, not a replacement House Bill 609 (2026) data center exemption end date (did not pass) (Did not pass)
- Related, not a replacement House Bill 820 (2026) data center exemption limits (did not pass) (Did not pass)
- Related, not a replacement Cooling-water limit for new data centers (Idaho Code 42-252) (In effect)
- Related, not a replacement House Bill 897 (2026) data center exemption limits (did not pass) (Did not pass)
Sources
https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622vv/