Data centers; expands sales and use tax exemption. (SB1425)

Introduced By

Sen. Frank Ruff (R-Clarksville) with support from co-patrons Del. Terry Kilgore (R-Gate City), and Sen. Todd E. Pillion (R-Abingdon)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax exemption for data centers. Provides that if a data center operator qualifies for the exemption in one locality and seeks to qualify in another, it shall be required to meet a reduced job creation requirement of 25 jobs for purposes of qualifying in the other locality. Under current law, the reduced threshold only applies to data center operators seeking to qualify in a distressed locality. Read the Bill »


03/01/2021: Failed to Pass in Committee


01/14/2021Presented and ordered printed 21102525D
01/14/2021Referred to Committee on Finance and Appropriations
01/17/2021Impact statement from TAX (SB1425)
02/02/2021Senate committee, floor amendments and substitutes offered
02/02/2021Reported from Finance and Appropriations with substitute (16-Y 0-N) (see vote tally)
02/02/2021Committee substitute printed 21104187D-S1
02/03/2021Constitutional reading dispensed (37-Y 0-N) (see vote tally)
02/04/2021Read second time
02/04/2021Reading of substitute waived
02/04/2021Committee substitute agreed to 21104187D-S1
02/04/2021Engrossed by Senate - committee substitute SB1425S1
02/04/2021Constitutional reading dispensed (38-Y 0-N) (see vote tally)
02/04/2021Passed Senate (28-Y 10-N) (see vote tally)
02/07/2021Placed on Calendar
02/07/2021Read first time
02/07/2021Referred to Committee on Labor and Commerce
02/08/2021Continued to Special Session 1 in Labor and Commerce
02/08/2021Impact statement from TAX (SB1425S1)
02/11/2021Referred from Labor and Commerce
02/11/2021Referred to Committee on Finance
02/11/2021Assigned Finance sub: Subcommittee #1
02/12/2021Subcommittee recommends laying on the table (6-Y 4-N)
03/01/2021Left in Finance