Scope
Act 25 of 2021 added Subarticle C to Article XXIX-D of the Tax Reform Code: beginning 1 January 2022, the sales and use tax is not imposed on computer data center equipment purchased for installation in a certified computer data center by the certified owner or operator or a qualified tenant, during the qualification period. Certification by the Department of Revenue is required; the exemption does not apply to every data center.
- Geographic scope
- Pennsylvania
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Pennsylvania General Assembly
Dates
- Adopted
- 30 June 2021
- Effective
- 1 January 2022
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The subarticle states no program expiration in the text reviewed; each certification has its own qualification period. Pending bills HB 2198 and HB 1667 would repeal Article XXIX-D but have not been enacted.
- Source document
- 30 June 2021
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Pennsylvania Act 25 of 2021 created a sales and use tax exemption, beginning 1 January 2022, for computer data center equipment bought for installation in a certified computer data center by its certified owner or operator or a qualified tenant. The Department of Revenue's August 2026 program guidelines describe the program as operating and, from 18 August 2026, add Executive Order 2026-05 conditions for new applicants. Bills to repeal the program are pending, not enacted.
What this does not establish
- The record is the exemption subarticle of an omnibus act; the earlier refund program in the same article is not separately recorded.
- Whether a later act amended Article XXIX-D was checked only against 2026 Acts 21 and 30 to 50 and an earlier review's scan of Acts 14 to 29; earlier amendments between 2022 and 2025 were not checked.
- The August 2026 guidelines conditions are recorded separately as an implementation record.
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 Revenue program guidelines add GRID consent-order condition (In effect)
- Related, not a replacement HB 2198 repeal of the data center equipment incentive (passed House) (Proposed)
Sources
https://www.palegis.us/statutes/unconsolidated/law-information/view-statute?txtType=PDF&SessYr=2021&ActNum=0025.&SessInd=0