Scope
Wis. Stat. 77.54(70)(a) exempts from sales and use tax tangible personal property and property under s. 77.52(1)(c) used exclusively for the development, construction, renovation, expansion, replacement, repair or operation of a qualified data center, as defined in s. 238.40(1)(b), and used solely at that data center, including servers, networking equipment, cabling, substations, backup generation equipment and electricity. Paragraph (b) exempts property for water cooling or conservation systems used exclusively for qualified data centers, and paragraph (c) exempts property sold to construction contractors that becomes a component of a qualified data center.
- Geographic scope
- Wisconsin
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Wisconsin Legislature
Dates
- Adopted
- 5 July 2023
- Effective
- 1 October 2023
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The opened section states no end date.
- 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
Wisconsin exempts property, including electricity, used exclusively to build or operate a qualified data center, and used solely there, from sales and use tax under section 77.54(70) of the Wisconsin Statutes; the exemption also covers dedicated water cooling or conservation systems and contractor purchases that become part of the data center. 2023 Wisconsin Act 19 created the exemption; it was enacted on 5 July 2023 and took effect on 1 October 2023. Qualification depends on certification under s. 238.40. The exemption does not approve any local zoning.
What this does not establish
- 2023 Wisconsin Act 19 (SECTION 349) created s. 77.54(70); SECTION 9437(3) made it effective on the first day of the 3rd month beginning after publication on 6 July 2023, that is 1 October 2023.
- Data center bills that failed in the 2025-2026 session are not part of this record.
- Certification by the Wisconsin Economic Development Corporation and the county-based minimum investment requirements are carried by the separate s. 238.40 record; the exemption applies to a data center only from its certification date.
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 Department of Revenue guidance on the qualified data center exemption (Fact Sheet 2114) (Informational—not binding)
Sources
https://docs.legis.wisconsin.gov/statutes/statutes/77/iii/54/70
- 2023 Wisconsin Act 19 (enrolled act) Enacting act: SECTION 349 creates s. 77.54(70); SECTION 9437(3) sets the effective date · 5 July 2023