Scope
K.S.A. 74-50,331 to 74-50,333 and 79-3606, as enacted by Laws 2025, chapter 124, let a qualified firm that invests at least $250 million by the fifth year and creates at least 20 jobs receive a sales tax exemption for eligible data center costs and installation labor for 20 years, under an agreement with the Secretary of Commerce, on and after 1 July 2025.
- Geographic scope
- Kansas
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Kansas Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- 1 July 2025
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The 20-year term runs per project from the start of operations. The opened section states no program-wide end date. The 1 July 2030 date in K.S.A. 74-50,332 concerns records confidentiality and is not an exemption end date.
- Source document
- The source page states no document date
- Last checked
- 5 October 2026
Summary
Kansas lets a qualified data center firm receive a 20-year sales tax exemption on eligible data center costs and installation labor on and after 1 July 2025. The firm must invest at least $250 million by year five, create at least 20 jobs, and sign an agreement with the Secretary of Commerce. The program was enacted in Laws 2025, chapter 124. The exemption is a tax measure and is not a permit or siting approval.
What this does not establish
- The primary source is K.S.A. 74-50,333; K.S.A. 74-50,331 and 74-50,332 were saved as supporting text.
- A related security-review provision in K.S.A. 74-50,334 is not part of this record.
- No list of approved firms 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 Qualified data centers excluded from economic development electric rate discounts (In effect)
- Related, not a replacement Security review before incentives for qualified data centers (In effect)
- Related, not a replacement Revenue notice on the data center sales tax exemption (Informational—not binding)
- Related, not a replacement Senate Bill 526 (2026) on zoning conditions for the data center exemption (Did not pass)
- Related, not a replacement Substitute for House Bill 2450 (2024) data center sales tax exemption (Did not pass)
- Related, not a replacement Senate Bill 545 (2024) data center sales tax exemption (Did not pass)
Sources
https://ksrevisor.gov/statutes/chapters/ch74/074_050_0333.html