Summary
Minnesota Statutes 2025, section 297A.68, subdivision 42, exempts specified enterprise information technology equipment and computer software used in a qualified data center, a qualified refurbished data center, or a qualified large-scale data center. The opened subdivision sets square-footage and investment tests, including $30 million for a qualified data center, $50 million for a refurbished data center, and $250 million for a qualified large-scale data center, over the periods the subdivision states. A center may claim the exemption for purchases within 35 years after its first qualifying purchase. The exemption is allowed for centers certified before 1 July 2042. That certification cutoff is not stored as the expiration of the exemption. A separate 2025 session law removed the electricity exemption for sales and purchases made after 30 June 2025; it did not repeal this equipment-and-software exemption.
Scope
Minnesota Statutes 2025, section 297A.68, subdivision 42, exempts purchases of enterprise information technology equipment and computer software for use in a qualified data center, a qualified refurbished data center, or a qualified large-scale data center, with the refund mechanics the subdivision states. A qualified data center includes the size and investment conditions in paragraph (b), including at least 25,000 square feet and at least $30 million within a 48-month period beginning no sooner than 1 July 2012. A qualified refurbished data center uses the $50 million / 24-month condition in paragraph (c). A qualified large-scale data center uses the conditions in paragraph (e), including at least $250 million within a 60-month period beginning after 30 June 2025. Paragraph (f) allows a qualifying center to claim the exemption for purchases within 35 years of its first qualifying purchase. Paragraph (g) says the exemption is allowed for centers certified before 1 July 2042. The subdivision does not impose a construction pause.
- Geographic scope
- Minnesota
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Minnesota Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- A certified center may claim the exemption for purchases within 35 years of its first qualifying purchase. Centers must be certified before 1 July 2042 for the exemption to be allowed. Neither date is a single expiration of every existing exemption on one calendar day.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026
About this date
This record was last checked before the tracker date, 11 November 2026. An earlier check date does not by itself mean the record's status has changed.
What this does not establish
- The primary source is the Revisor's 2025 statutes PDF for the whole section. Subdivision 42 was the portion used. Later bills introduced in 2026 were not treated as amendments.
- 1 July 2042 is the certification deadline in paragraph (g). A 35-year purchase window measured from a center's own first qualifying purchase can run past that day. Neither date is a scheduled expiration date.
- A separate 2025 session law removed the electricity exemption for sales and purchases made after 30 June 2025. This record is limited to the equipment-and-software exemption that remains in subdivision 42.
- Software maintenance agreements are described in the subdivision as exempt for purchases made after 30 June 2013, subject to the refund mechanics. That sentence is not a program end date.
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 2025 data center act (H.F. 16) (In effect)
- Related, not a replacement Electricity exemption removed after June 2025 (In effect)
Sources
Primary source: Minnesota Legislature page on revisor.mn.gov