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.

Do I Qualify?

  • 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)

How Do I Apply?

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

Upload Program Application(s) and Documents

The FTP is a file system that allows you to send large documents that are too big to go through email. Sending documents through FTP can also help you save space in your inbox!

To upload a file to the Finance FTP, please click the following link and enter the username and password provided below: 

Password: BCSformupload2022

Need help? Click here.

Need Help?

If you have questions or need assistance:

Phone: 573-526-0308