Qualified Data Center Exemption

  1. How does a qualified data center receive certification?

  2. Which qualified data centers have been certified in Wisconsin?

  3. What property is eligible for the Wisconsin sales and use tax exemption for a qualified data center?

  4. How do purchasers claim the sales and use tax exemption?

  1. How does a qualified data center receive certification?

    A business must apply with the Wisconsin Economic Development Center (WEDC). The qualified data center must meet specific minimum investments to be eligible for certification (sec. 238.40, Wis. Stats.)

    Additional information about the application and certification process is on WEDC's website on their Data Center Sales and Use Tax Exemption page.

  2. Which qualified data centers have been certified in Wisconsin?

    As of September 24, 2024, the following data centers have been certified:

    Business EntityCertification DateGeographic location(s)Description of qualified data center building(s)
    Microsoft10/1/202390th Street
    Mount Pleasant, WI    		To be constructed
    Epic Hosting, LLC9/24/2024Milky Way
    Verona, WI    		Utility Building #3 and additions

  3. What property is eligible for the Wisconsin sales and use tax exemption for a qualified data center?

    Additional information about the Wisconsin sales and use tax exemption for qualified data centers is in Fact Sheet 2114, Sales and Use Tax Exemption for Qualified Data Centers.

  4. How do purchasers claim the sales and use tax exemption?

    Businesses and contractors purchasing building materials, equipment and other property eligible for the exemption must provide their supplier with one of the following fully completed Wisconsin Sales and Use Tax Exemption Certificates:

    • Form S-211: Check the box for "other exemptions provided by law" and enter "qualified data center [enter the name of the qualified data center]."
    • S-211E: Check the box for "Qualified Data Center – [name of the qualified data center]."

    If the property purchased exempt is later used in a taxable manner, the contractor is liable for use tax on the purchase price of those items.

    5. Applicable Laws and Rules

    This document provides statements or interpretations of the following laws and regulations enacted as of October 23, 2024: secs. 77.54(70) and 238.40, Wis Stats.

    Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

    Contact Us​

    MS 5-77
    Wisconsin Department of Revenue
    Customer Service Bureau
    PO Box 8949
    Madison, WI 53708-8949
    Phone: (608) 266-2776
    Fax: (608) 267-1030
    Email: ​ DORSalesandUse@wisconsin.gov

    The department welcomes your input on our guidance. Submit comments on this guidance document.

    Guidance Document Number: 100318

    October 23, 2024

​