Florida is a competitive state for data center attraction in part because of its favorable tax policies. The Sunshine State is one of only four states that exempts the sales and use tax on electricity. It also has exemptions from sales and use tax on data center property. The term “property” includes, but is not limited to, construction materials, component parts, machinery, equipment, computers, servers, installations, redundancies, and operating or enabling software, including any replacements, updates and new versions, and upgrades to or for such property, regardless of whether the property is a fixture or is otherwise affixed to or incorporated into real property.

The tax policy is meant to attract large power users, requiring data centers to make a minimum capital investment of $150 million and have a critical IT load of 15 MW or more.

Data Center Tax Exemption Application Form