Scope
An Oklahoma Department of Commerce information sheet, Oklahoma Data Center Industry Tax Incentives, says data centers in the listed industry codes are eligible for a sales tax exemption on equipment and machinery (and, for web search portals, on personal property including electric power) when at least 80% of annual gross revenue comes from out-of-state buyers, for a property tax exemption on new investment in real property, and for the Quality Jobs cash rebate. It is the agency's summary, not the statute.
- Geographic scope
- Oklahoma
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Oklahoma Department of Commerce
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
- 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 Oklahoma Department of Commerce publishes a one-page sheet stating that data centers operating in Oklahoma can benefit from several tax incentive programs. It says data centers classified under the listed industry codes are eligible for a state sales tax exemption on equipment and machinery purchases (but not electric power) when at least 80% of their annual gross revenue comes from out-of-state buyers; that web search portals meeting the same test are exempt on personal property purchases including electric power; that data centers can receive a property tax exemption on new investment in real property; and that they can qualify for the Quality Jobs cash rebate. It is recorded as informational because the statutes it summarizes were not opened.
What this does not establish
- The source is the Department of Commerce's summary sheet. The underlying statutes were not opened: oklegislature.gov refuses automated requests and the statute host oscn.net is access-controlled, so the exact statutory terms are not established here.
- The sheet prints no date. It is still posted on okcommerce.gov as of 23 September 2026.
- The Department of Commerce's April 2026 incentives guide describes the sales tax exemption as one for establishments primarily engaged in computer services and data processing (68 O.S. section 1357 [21]) without using the words data center; the application of these programs to data centers is the Department of Commerce's statement.
- Eligibility is decided case by case; this record does not say that any named facility receives an exemption.
Unresolved questions
- Whether the Oklahoma Tax Commission's current rules or forms use the term data center for these exemptions was not established.
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.
- No related action is recorded.
Sources
https://www.okcommerce.gov/wp-content/uploads/Data-Center-Industry-Tax-Incentives.pdf
- Oklahoma Business Incentives & Tax Guide, published April 2026 (Oklahoma Department of Commerce) current agency guide describing the computer services and data processing sales tax exemption and its statutory citation