Scope
RSMo 144.810 lets new, expanding and replacement data storage center projects that meet the section's investment and job thresholds receive a sales and use tax exemption with Department of Economic Development approval. For a new data storage center project, the exemption runs for a project period of not more than fifteen years from the date of conditional approval, limited by the net fiscal benefit the section describes.
- Geographic scope
- Missouri
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Missouri General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- 28 August 2018
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The opened section states no program-wide sunset. Each approved project has its own project period.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Missouri's data storage center exemption, RSMo 144.810, lets qualifying new, expanding and replacement data storage center projects receive a sales and use tax exemption after Department of Economic Development approval. A new project's exemption runs for a project period of not more than fifteen years from conditional approval. The current version of the section took effect on 28 August 2018; the program began with 2015 Senate Bill 149. The exemption does not grant local zoning or utility approvals.
What this does not establish
- The effective date stored is that of the current version of the section. An earlier version took effect in 2015.
- Investment, job and net-fiscal-benefit tests are summarized, not restated in full.
- No list of approved projects 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 St. Louis: no city tax incentives for data centers (Ordinance 72182) (In effect)
Sources
https://revisor.mo.gov/main/OneSection.aspx?section=144.810