Scope
Wisconsin Department of Revenue Fact Sheet 2114 explains the sales and use tax exemption for qualified data centers created by 2023 Wisconsin Act 19. It states that the exemption is not applicable until the Wisconsin Economic Development Corporation provides a certification date and that earlier purchases do not qualify; that businesses and contractors need no pre-approval from the Department and instead give suppliers a completed exemption certificate (Form S-211 or S-211E); that qualified data centers must retain the WEDC contract; and that purchases are no longer exempt if a certification is revoked.
- Geographic scope
- Wisconsin
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Wisconsin Department of Revenue
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
- 31 July 2024
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
The Wisconsin Department of Revenue published Fact Sheet 2114 on 31 July 2024 to explain how the qualified data center sales and use tax exemption works. It says purchases qualify only from the certification date set by the Wisconsin Economic Development Corporation, that no Department pre-approval is needed because buyers give suppliers an exemption certificate, and that purchases stop being exempt if a certification is revoked.
What this does not establish
- The fact sheet is Department guidance stating its interpretation of chs. 77 and 238 as enacted as of 31 July 2024; it is not a statute or rule and does not itself create or change the exemption.
- The Department list of certified data centers that the fact sheet refers to was not reviewed.
- It explains the exemption in the separate record wi-stat-77-54-70-qualified-data-center-exemption.
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 Qualified data center certification by WEDC (Wis. Stat. 238.40) (In effect)
- Related, not a replacement Qualified data center sales and use tax exemption (Wis. Stat. 77.54(70)) (In effect)
Sources
https://www.revenue.wi.gov/DOR%20Publications/2114QualifiedDataCenter.pdf