Wisconsin § 238.40 Data centers.

Wisconsin Statutes

§ 238.40 — Data centers.

Wisconsin § 238.40

Ch. 238Wisconsin economic development corporation

Subch.subch. II of ch. 238 SUBCHAPTER II

TAX INCENTIVES FOR BUSINESS DEVELOPMENT

This text of Wisconsin § 238.40 (Data centers.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wis. Stat. § 238.40 (2026).

Text

40
40(1) (1) Definitions. In this section:
40(1)(a) (a) “Eligible data center costs” means expenditures made after October 1, 2023, for the development, acquisition, construction, renovation, expansion, replacement, or repair and the operation of a qualified data center in this state, including costs of tangible personal property and property under s. 77.52 (1) (c) , as specified in s. 77.54 (70) , land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used at a qualified data center in this state.
40(1)(b) (b) “Qualified data center” means one or more buildings or an array of connected buildings owned, leased, or operated by the same b

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238.40
238.40(1) (1) Definitions. In this section:
238.40(1)(a) (a) “Eligible data center costs” means expenditures made after October 1, 2023, for the development, acquisition, construction, renovation, expansion, replacement, or repair and the operation of a qualified data center in this state, including costs of tangible personal property and property under s. 77.52 (1) (c) , as specified in s. 77.54 (70) , land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used at a qualified data center in this state.
238.40(1)(b) (b) “Qualified data center” means one or more buildings or an array of connected buildings owned, leased, or operated by the same business entity, as defined in s. 13.62 (5) , or its affiliate and for which all of the following apply:
238.40(1)(b)1. 1. The buildings are rehabilitated or constructed to house a group of networked server computers in one physical location or multiple locations in order to centralize the processing, storage, management, retrieval, communication, or dissemination of data and information.
238.40(1)(b)2. 2. The buildings create a minimum qualified investment in this state of any of the following amounts within 5 years from the date on which the corporation certifies the data center as eligible to claim the exemption under s. 77.54 (70) :
238.40(1)(c) (c) “Qualified investment” means the aggregate, non-duplicative eligible data center costs expended at a qualified data center by an owner, operator, or tenant, or an affiliate of an owner, operator, or tenant, of the qualified data center.
238.40(2) (2) Certification.
238.40(2)(a) (a) The corporation shall certify a qualified data center for purposes of the sales and use tax exemption under s. 77.54 (70) . The certification shall include a description of the geographic location or locations and buildings of the qualified data center and an identification of the business entity specified in sub. (1) (b) . The corporation shall contract with that business entity and shall, upon request, amend the certification and contract to include one or more additional locations and buildings of the qualified data center.
238.40(2)(b) (b) If the corporation certifies a qualified data center for purposes of the sales and use tax exemption under s. 77.54 (70) and the data center fails to satisfy sub. (1) (b) 2. , the corporation shall revoke the certification. The contract between the corporation and the business entity shall include recapture provisions. The corporation may grant an extension of time within which the qualified data center may avoid revocation by satisfying the applicable qualified investment requirement under sub. (1) (b) 2.