Chapter 238

238.399(6)(b)1. 1. Supplies false or misleading information to obtain tax benefits.

238.399(6)(b)2. 2. Leaves the enterprise zone to conduct substantially the same business outside of the enterprise zone.

238.399(6)(b)3. 3. Ceases operations in the enterprise zone and does not renew operation of the business or a similar business in the enterprise zone within 12 months.

238.399(6)(d) (d) The corporation may require a business to repay any tax benefits the business claims for a year in which the business failed to comply with an agreement entered into with the corporation.

238.399(6)(e) (e) The corporation shall determine the maximum amount of the tax credits under ss. 71.07 (3w), 71.28 (3w), and 71.47 (3w) that a certified business may claim and shall notify the department of revenue of this amount.

238.399(6)(f) (f) The corporation shall verify, under s. 238.03 (2) (e), the information submitted to the corporation by the person for the purpose of claiming tax benefits.

238.399(6)(g) (g) The corporation shall adopt policies and procedures specifying all of the following:

238.399(6)(g)1. 1. The definitions of a tier I county or municipality and a tier II county or municipality. The corporation may consider all of the following information when establishing the definitions required under this subdivision:

238.399(6)(g)1.a. a. Unemployment rate.

238.399(6)(g)1.b. b. Percentage of families with incomes below the poverty line established under 42 USC 9902 (2).

238.399(6)(g)1.c. c. Median family income.

238.399(6)(g)1.d. d. Median per capita income.

238.399(6)(g)1.e. e. Other significant or irregular indicators of economic distress, such as a natural disaster or mass layoff.

238.399(6)(g)2m. 2m. The definition of “significant capital investment” for purposes of sub. (5).

238.399(6)(g)3. 3. The definition of “significant capital expenditure” for purposes of sub. (5m).

238.399 History History: 2005 a. 361; 2007 a. 20, 97, 100; 2009 a. 11, 28, 266, 267; 2011 a. 26; 2011 a. 32 s. 3437; Stats. 2011 s. 238.399; 2013 a. 20; 2013 a. 166 ss. 54, 60, 76; 2015 a. 55; 2017 a. 58, 369; 2023 a. 143.

238.40 238.40 Data centers.

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)(b)2.a. a. For buildings located in a county having a population greater than 100,000, $150,000,000.

238.40(1)(b)2.b. b. For buildings located in a county having a population greater than 50,000 and not more than 100,000, $100,000,000.

238.40(1)(b)2.c. c. For buildings in a county having a population of not more than 50,000, $50,000,000.

238.40(1)(b)2.d. d. For buildings located in more than one county, the amount provided under subd. 2. a., b., or c. for the most populous county in which the buildings are located.

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.

238.40 History History: 2023 a. 19.