Missouri Passes Data Center Incentive Legislation

Missouri recently joined the growing number of states that have created incentives for the construction or expansion of data center facilities. The new law, signed on April 9, 2015, provides exemptions from various state and local sales and use taxes for new, expanding, and replacement data center facilities.

General qualifications

In order to qualify for the exemption, new facility projects must result in at least $25 million of project investment and create at least ten new jobs with wages at or above 150% of the county average — all over a three-year period. New facility exemptions last for up to 15 years. Expanding or replacement facilities must involve at least $5 million of investment in one year and create at least five new jobs with qualifying wages over a two-year period. These exemptions last for up to 10 years.