Pennsylvania ~ Sales and Use Tax: Computer Data Center Equipment Incentive Program Guidelines Issued

CCH Tax Day Report

The Pennsylvania Department of Revenue has released program guidelines for the Computer Data Center Equipment Incentive Program authorized under Act 84 of 2016 that provides a tax refund for sales and use tax paid on qualified computer data center equipment. The program is designed to attract investment from businesses operating a computer data center in Pennsylvania. The computer data center owner or operator must apply for the program and be certified by the department. The total amount of refunds available from the program each fiscal year is $5 million. If the total amount of tax refunds approved for all applicants in a fiscal year exceeds this amount, the department will allocate the refund to be received by each applicant.

Subscribers can view the program guidelines.

Computer_Data_Center_Program

Computer Data Center Equipment Incentive Program, Pennsylvania Department of Revenue, December 15, 2016

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