Overview
Under the original legislation, the program was designed to provide a tax refund for sales and use tax paid on qualified computer data center equipment utilized within a facility certified by the Department of Revenue. The passage of Act 25 of 2021 established the Computer Data Center Sales and Use Tax Exemption Program. Beginning January 1, 2022, computer data center equipment is exempt from Pennsylvania sales and use tax when it is sold to, used, or consumed in a certified data center by an owner, operator or qualified tenant holding a Computer Data Center Sales and Use Tax Certificate of Exemption issued by the department.
Specific information is available in the program guidelines [PDF] and FAQs [PDF]. If you have questions, please contact the department’s Office of Economic Development at 717-772-3896 or ra-rveconomic-dev@pa.gov.