Scope
Utah Code section 59-12-104(84) exempts from sales and use tax amounts paid for a purchase or lease by a qualifying data center, or an occupant of one, of machinery, equipment and normal operating repair or replacement parts with an economic life of one year or more used in the data center. The definition in section 59-12-102 covers a new data center built on or after 1 July 2016 with at least 150,000 square feet, among other conditions.
- Geographic scope
- Utah
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Utah 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
- No sunset was found. The compiled chapter shows versions of section 59-12-104 effective 1 January 2027 and 1 January 2028, and paragraph (84) is present in each.
- 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
Utah exempts qualifying data centers and their occupants from sales and use tax on machinery, equipment and repair or replacement parts used in the data center under Utah Code section 59-12-104(84). A qualifying data center is a new facility built on or after 1 July 2016 with at least 150,000 square feet, as defined in section 59-12-102. The compiled Code shows the paragraph continuing in versions scheduled for 2027 and 2028. A separate 2026 law limiting local incentives for large load data centers does not repeal this exemption.
What this does not establish
- The year paragraph (84) was enacted was not re-opened, so no adoption or effective day is stored.
- The definition's other conditions are not restated in full.
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 Local incentives for large load data centers barred from May 2027 (In effect)
Sources
https://le.utah.gov/xcode/Title59/Chapter12/C59-12_1800010118000101.pdf