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.

Applications are accepted year round.

Eligibility requirements: 
  • Taxpayers(s) primarily engaged in data processing, hosting and related services (NAICS 518210); or
  • Taxpayer(s) primarily engaged in internet publishing and broadcasting and web search portals at the business facility (NAICS 519130)

Application Process

Program News