Computer Data Center Equipment Incentive Program

Pennsylvania Department of Revenue

Summary:

The program provides a tax refund for sales and use tax paid on qualified computer data center equipment utilized within a facility certified by the Department of Revenue for participation in the program. Its objective is to attract investment from businesses operating a computer data center in Pennsylvania. The computer data center owner or operator must apply for the program.

Certification is valid for a period of 15 full calendar years following the year in which the owner or operator filed the application for certification. The total amount of refunds available from the program each fiscal year is $5 million. If the total amount of tax refunds approved for all applicants in a fiscal year exceeds this amount, the Department shall allocate the refund to be received by each applicant.

Eligible Recipients:

For-Profit Business

Eligible Recipients Detail:

Eligible Purpose:

Broadband Enabled Devices (General); Broadband-Related Industry

Eligible Purpose Detail:

Qualified computer data center equipment purchases at certified data centers.

Other Eligibility Criteria:

To become certified, a computer data center must on or before the fourth anniversary of certification, create a minimum investment of:
-At least $25,000,000 of new investment if the computer data center is located in a county with a population of 250,000 or fewer individuals; or At least $50,000,000 of new investment if the computer data center is located in a county with a population of more than 250,000 individuals.
-One or more taxpayers operating or occupying a computer data center, in the aggregate, pay annual compensation of at least $1,000,000 to employees at the certified computer data center site for each year of the certification after the fourth anniversary of certification.