Data Center Sales Tax Exemption Program

The purpose of the program is to incentivize the location and expansion of data centers in the State of Missouri by providing an exemption, for a period of time, of the sales and use taxes associated with a variety of activities necessary to build a new facility or expand an existing facility. Taxpayers(s) primarily engaged in data processing, hosting and related or Taxpayer(s) primarily engaged in internet publishing and broadcasting and web search portals at the business facility (NAICS 519130) Project taxpayer (applicant) submits the following: Notice of Intent (NOI) List of all employees at the facility E-Verify Memorandum of Understanding (MOU) Tax clearance for each “project taxpayer” Agreement recognizing the responsibilities of each taxpayer (if there are multiple taxpayers) Project Plan Document Submission To submit program documents, please upload files to the Financial Services Box Account . If you have any programmatic questions, please contact us at 573-522-3654 or [email protected] . For standard mail sent through the United States Postal Service (USPS), please send to: Missouri Department of Economic Development Business and Community Solutions Box 118 Jefferson City, MO 65102 For shipments sent through Fed a direct shipment to the building, please send to: Missouri Department of Economic Development Business and Community Solutions 301 W. High Street Jefferson City, MO 65101

Taxpayers(s) primarily engaged in data processing, hosting and related or Taxpayer(s) primarily engaged in internet publishing and broadcasting and web search portals at the business facility (NAICS 519130)