Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF5125: Data centers sales and use tax exemption repealed, and contingent reduction in special education aid appropriations repealed.
Status: In committee, May 17, 2026
What the bill says
A bill for an act relating to taxation; sales and use; repealing the exemption for data centers; repealing the contingent reduction in special education aid appropriations; amending Minnesota Statutes 2024, section 216B.02, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 216B.02, subdivision 12; 297A.75, subdivisions 1, 2, 3; repealing Minnesota Statutes 2025 Supplement, section 297A.68, subdivision 42; Laws 2025, First Special Session chapter 10, article 7, section 8.
From the introduced text, May 6, 2026:
A bill for an act relating to taxation; sales and use; repealing the exemption for data centers; repealing the contingent reduction in special education aid appropriations; amending Minnesota Statutes 2024, section 216B.02, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 216B.02, subdivision 12; 297A.75, subdivisions 1, 2, 3; repealing Minnesota Statutes 2025 Supplement, section 297A.68, subdivision 42; Laws 2025, First Special Session chapter 10, article 7, section 8. Section 1. Minnesota Statutes 2025 Supplement, section 216B.02, subdivision 12, is amended to read: Subd. 12. Qualified large-scale data center. "Qualified large-scale data center" deleted text begin has the meaning given in section 297A.68, subdivision 42, paragraph (e).deleted text end new text begin [ADDED: means a facility in Minnesota:] new text end new text begin [ and] new text end new text begin [ADDED: (2) for which the total cost of construction or refurbishment, investment in enterprise information technology equipment, and computer software is at least $250,000,000 collectively by the facility and its tenants within a 60-month period beginning after June 30, 2025.] new text end new text begin [ADDED: EFFECTIVE DATE.] new text end new text begin [ADDED: This section is effective July 1, 2026.] new text end Sec. 2. Minnesota Statutes 2024, section 216B.02, is amended by adding a subdivision to read: new text begin [ADDED: Subd. 13.] new …