Scope
The Michigan Strategic Fund's Enterprise Data Center Sales and Use Tax Exemption Guidelines implement the enterprise data center exemptions added by 2024 PA 181 (MCL 205.94cc) and 2024 PA 207 (MCL 205.54ee). An applicant completes the Fund's online application to apply for a certificate, affirming that the facility will meet the enterprise data center criteria within a time frame that must not exceed six years; only purchases made after the certificate is received are eligible; certificate holders report annually, and the Fund must revoke a certificate if the facility fails to maintain compliance. The guidelines list a $50,000 application fee and state that no new certificates may be issued after 31 December 2029.
- Geographic scope
- Michigan
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Michigan Strategic Fund
Dates
- Adopted
- No adoption day is recorded
- Effective
- Effective date not stated in the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- 31 December 2029 stops new certificates only; it is not an expiration of the guidelines.
- 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
The Michigan Strategic Fund's guidelines set out how an enterprise data center applies for the certificate required for Michigan's sales and use tax exemptions for data center equipment. Applicants file an online application with a signed affirmation and a time frame of no more than six years to meet the statutory criteria, pay a $50,000 application fee, and report annually; certificates can be revoked for non-compliance, and no new certificates may be issued after 31 December 2029.
What this does not establish
- The guidelines document carries no adoption or revision date, and the Michigan Economic Development Corporation program page returned HTTP 403 to automated access; the document was confirmed only as posted at the official URL on 23 September 2026.
- The guidelines say the exemption time frame begins on 22 April 2025, while the Michigan Compiled Laws histories give effective dates of 2 April 2025 for 2024 PA 181 and 17 April 2025 for 2024 PA 207; this record does not resolve the difference.
- No list of certified enterprise data centers was checked.
- The statutory exemptions are separate records: MCL 205.94cc, and MCL 205.54ee (record mi-mcl-205-54ee-enterprise-data-center-sales-tax-exemption).
Unresolved questions
- When the Michigan Strategic Fund adopted or last revised these guidelines.
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 Enterprise data center use tax exemption (In effect)
- Related, not a replacement Enterprise data center sales tax exemption (In effect)
Sources
https://www.michiganbusiness.org/globalassets/documents/data-center/enterprise-data-center-guidelines.pdf