Minnesota data center tax incentives
Last verified against a primary source: 2026-09-18.
Minnesota has a data center tax incentive program on file.
Program status as of 2025-07-01: H.F. 9 (2025 1st Special Session, Ch. 13, Art. 3, Sec. 4) repealed the sales tax exemption for ELECTRICITY used by qualified and qualified refurbished data centers, for sales after 2025-06-30. The equipment and software exemption remains, and its term was extended from 20 to 35 years.
Sales and use taxCovered
Property taxCovered
Income taxNot covered
Electricity taxNot covered
DC Hub incentive rating4 of 5
Program detail (summary, minimum investment, jobs required, duration and the source) is free with a DC Hub key:
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