Scope
Kansas Department of Revenue Notice 25-03, dated 3 July 2025, explains the qualified data center sales tax exemption enacted by 2025 Senate Bill 98: the $250,000,000 investment and 20-job conditions, certification by the Secretary of Commerce, approval by the Fusion Center Oversight Board, project exemption certificates furnished to contractors, and that the exemption in K.S.A. 79-3606 applies to qualified purchases made on or after 1 July 2025.
- Geographic scope
- Kansas
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Kansas Department of Revenue
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not a binding measure
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- 3 July 2025
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
The Kansas Department of Revenue issued Notice 25-03 on 3 July 2025 to explain how the 2025 qualified data center sales tax exemption works, including the investment and job conditions, certification by the Secretary of Commerce, the Fusion Center Oversight Board review, and project exemption certificates for contractors. It is guidance and does not itself create the exemption.
What this does not establish
- A revenue notice is guidance; the binding provisions are K.S.A. 74-50,331 to 74-50,334 and 79-3606.
- Whether the notice has been revised was checked only by re-opening it at its official address on 2026-09-23.
- No list of certified firms or issued exemption certificates was checked.
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 Security review before incentives for qualified data centers (In effect)
- Related, not a replacement Qualified data centers excluded from economic development electric rate discounts (In effect)
- Related, not a replacement Qualified data center 20-year sales tax exemption (In effect)
Sources
https://ksrevenue.gov/taxnotices/notice25-03.pdf
- Kansas Department of Commerce, SB 98 Data Center Sales Tax Exemption program page Program administration page for the same exemption