Tax incentives from state and local governments are an increasingly important component of site searches for data center projects. About a dozen states now have customized incentives programs for data center operations, which focus on full or partial exemption of sales/use taxes on equipment, construction materials, and in some cases purchases of electricity & backup fuel.
The Role of Incentives in Data Center Location Decisions provides an overview of incentive programs, and examples of how some states structure their programs
More of the Data Center Knowledge article from Rich Miller