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Tennessee Amends Definition of “Qualified Data Center” for Sales and Use Tax Purposes

  • Definition of “qualified data center” amended for Tennessee sales and use tax purposes
  • Now includes data centers that previously made required capital investment and created at least 15 net new full-time employees

Source: vitallaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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