In effect
Scope
Minnesota Statutes 2025, section 297A.68, subdivision 42, exempts purchases of enterprise information technology equipment and computer software for use in a qualified data center, a qualified refurbished data center, or a qualified large-scale data center, with the refund mechanics the subdivision states. A qualified data center includes the size and investment conditions in paragraph (b), including at least 25,000 square feet and at least $30 million within a 48-month period beginning no sooner than 1 July 2012. A qualified refurbished data center uses the $50 million / 24-month condition in paragraph (c). A qualified large-scale data center uses the conditions in paragraph (e), including at least $250 million within a 60-month period beginning after 30 June 2025. Paragraph (f) allows a qualifying center to claim the exemption for purchases within 35 years of its first qualifying purchase. Paragraph (g) says the exemption is allowed for centers certified before 1 July 2042. The subdivision does not impose a construction pause.
Dates
- Effective
- No single effective day is stated
- Scheduled expiration
- None scheduled
- Completion condition
- A certified center may claim the exemption for purchases within 35 years of its first qualifying purchase. Centers must be certified before 1 July 2042 for the exemption to be allowed. Neither date is a single expiration of every existing exemption on one calendar day.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026
- Issuing authority
- Minnesota Legislature
Summary
Minnesota Statutes 2025, section 297A.68, subdivision 42, exempts specified enterprise information technology equipment and computer software used in a qualified data center, a qualified refurbished data center, or a qualified large-scale data center. The opened subdivision sets square-footage and investment tests, including $30 million for a qualified data center, $50 million for a refurbished data center, and $250 million for a qualified large-scale data center, over the periods the subdivision states. A center may claim the exemption for purchases within 35 years after its first qualifying purchase. The exemption is allowed for centers certified before 1 July 2042. That certification cutoff is not stored as the expiration of the exemption. A 2026 bill that would repeal the subdivision was not opened and is not recorded as law.
What this does not establish
- The primary source is the Revisor's 2025 statutes PDF for the whole section. Subdivision 42 was the portion used. Later bills introduced in 2026 were not treated as amendments.
- 1 July 2042 is the certification deadline in paragraph (g). A 35-year purchase window measured from a center's own first qualifying purchase can run past that day. Neither date is scheduled_expiration_date.
- The electricity exemption language was not separately confirmed in the portion used for the large-scale definition. This record does not add an electricity exemption beyond paragraph (a)'s equipment and software exemption.
- Software maintenance agreements are described in the subdivision as exempt for purchases made after 30 June 2013, subject to the refund mechanics. That sentence is not a program end date.
Unresolved questions
- Whether a 2026 repeal bill passed after the 2025 statutes PDF was published was not established from an enrolled act.
- The annual large-scale data center fee in section 216B.72 was seen on the Revisor site and was not opened as part of this record.
Relationships
Supersession means a later instrument replaces the earlier legal effect. A later implementation or a related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://www.revisor.mn.gov/statutes/cite/297A.68/pdf