{"id":80404,"date":"2025-11-21T14:25:32","date_gmt":"2025-11-21T19:25:32","guid":{"rendered":"https:\/\/www.kansascommerce.gov\/?post_type=program&#038;p=80404"},"modified":"2026-03-30T13:25:30","modified_gmt":"2026-03-30T18:25:30","slug":"sb-98-data-center-sales-tax-exemption","status":"publish","type":"program","link":"https:\/\/www.kansascommerce.gov\/ja\/program\/business-incentives-and-services\/sb-98-data-center-sales-tax-exemption\/","title":{"rendered":"SB 98 Data Center Sales Tax Exemption"},"content":{"rendered":"                <div class=\"hero-block hero-block--simple  \" >\n\n        <div class=\"breadcrumb_wrapper\">\n                                                <a href=\"https:\/\/www.kansascommerce.gov\">Home<\/a> \/\n                                                                <a href=\"https:\/\/www.kansascommerce.gov\/ja\/programs-services\/\">Programs &#038; Services<\/a> \/\n                                                                <a href=\"https:\/\/www.kansascommerce.gov\/ja\/program\/business-incentives-and-services\/\">Business Incentives and Services<\/a> \/\n                                                                <span>SB 98 Data Center Sales Tax Exemption<\/span>\n                                    <\/div>\n\n        <div class=\"container h-100\">\n            <div class=\"row align-items-center h-100\">\n                <div class=\"col-12 content\">\n                    <div>\n\n<h1 class=\"wp-block-heading\" id=\"h-promoting-employment-across-kansas-peak\">SB 98 Data Center Sales Tax Exemption<\/h1>\n\n\n\n<p>Kansas Senate Bill 98 (SB98), enacted in 2025, establishes a 20-year state and local tax exemption designed to attract large-scale, permanent data center developments to the State of Kansas. The program incentivizes capital investment, high-wage job creation, and long-term utility partnerships while requiring comprehensive cybersecurity and critical-infrastructure risk review through the Kansas Intelligence Fusion Center (KIFC).<\/p>\n\n<\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n    \n\n    <div class=\"container \">            <div class=\"wrapper-block  \" style=\"\n                                                                                                                                    \">\n        \n\n<h3 class=\"wp-block-heading\" id=\"h-a-job-creation-incentive-1\">Who Can Qualify<\/h3>\n\n\n\n<p>To qualify for the SB98 Data Center Sales Tax Exemption Program, a company must demonstrate a commitment to substantial investment, responsible operations, and long-term presence in Kansas. These requirements ensure that participating projects meet the scale, security profile, and economic impact intended by the Kansas Legislature.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-general-eligibility-requirements\">General Eligibility Requirements<\/h3>\n\n\n\n<p>Qualified companies must meet program requirements, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Invest at least $250 million in eligible data center costs and complete this investment within five (5) years after the commencement of operations<\/li>\n\n\n\n<li>Creating twenty (20) new full-time jobs with Kansas residents within 2 years of commencing operations.<\/li>\n\n\n\n<li>Must enter into a ten-year (10) electricity purchase agreement with the utility certified to provide retail electric service at the project location<\/li>\n\n\n\n<li>Must adopt a comprehensive water plan that reflects responsible stewardship and long-term operational sustainability.<\/li>\n\n\n\n<li>Every applicant must undergo a comprehensive review by the Kansas Intelligence Fusion Center (KIFC), with final approval from the Fusion Center Oversight Board. This review evaluates the project\u2019s equipment, software, ownership structure, and operational purpose to ensure that it poses no undue risk to Kansas\u2019 critical infrastructure.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/11\/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Program Guidelines<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:38px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-application-fees\">Application Fees<\/h3>\n\n\n\n<p>Applications require a&nbsp;non-refundable&nbsp;$1,000 fee for each applicant entity to complete the application.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/otc.cdc.nicusa.com\/Public2.aspx?portal=Kansas&amp;organization=KDOC%20-%20Data%20Center%20Tax%20Incentive\">Pay Fee<\/a><\/div>\n<\/div>\n\n\n        <div class=\"clearfix\"><\/div>\n    <\/div>\n    <\/div>\n\n                <div class=\"split-block split-transparent  \">\n        <div class=\"row flex-row\">\n\n            <div class=\"col-12 col-md-7 col-xl-5 text-box\">\n                <div class=\"h-100 d-flex align-items-center\">\n                    <div class=\"content\">\n                        <div class=\"divider\" style=\"background: #00947b;\"><\/div>\n                        \n\n<h2 class=\"wp-block-heading\" id=\"h-where-to-start\">Where to start<\/h2>\n\n\n\n<p>Applications are accepted year-round. If you have any questions, contact Richard Martinez.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"mailto:Richard.Martinez@ks.gov\" target=\"_blank\" rel=\"# noopener noreferrer noreferrer noopener\">Contact Us<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/11\/Data-Center-Application_Final7.pdf\">Apply Here<\/a><\/div>\n<\/div>\n\n\n                    <\/div>\n                <\/div>\n            <\/div>\n                                                                    <div class=\"col-12 col-md-5 col-xl-7 img-box\"\n                 style=\"background-image: url('https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/11\/multizone-air-conditioning-and-ventilation-system-2024-12-17-05-29-09-utc-1024x683.jpg'); \"><\/div>\n\n        <\/div>\n    <\/div>\n    \n\n\n<div style=\"height:46px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n                <div class=\"staff-card-block simple col-12\"><div class=\"container\"><div class=\"row justify-content-between align-items-center\"><h5 class=\"col-sm-12 col-md txt-center add-padding-y mod-padding-half\">CONTACT<\/h5><p class=\"col-sm-12 col-md-4 col-lg-5 txt-center add-padding-y mod-padding-half\">Richard Martinez, HPIP Program Manager<\/p><p class=\"col-sm-12 col-md txt-center add-padding-y mod-padding-half\"><a href=\"tel:(785) 2071660\">(785) 207-1660<\/a><\/p><p class=\"col-sm-12 col-md txt-center add-padding-y mod-padding-half\"><a href=\"mailto:Richard.Martinez@ks.gov\">Richard.Martinez@ks.gov<\/a><\/p><\/div><\/div><\/div>    \n\n\n<div style=\"height:56px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:25%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">                <div class=\"wrapper-block  \" style=\"\n                                                                                                                                    \">\n        \n\n<h2 class=\"wp-block-heading has-text-align-center\">Additional Resources<\/h2>\n\n\n                <div class=\"accordion-block\">\n        <h3><\/h3>\n        <div class=\"accordion\" id=\"accordionExample\">\n        \n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-397847873\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">Application Steps<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-397847873\" aria-expanded=\"false\" aria-controls=\"collapse-397847873\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-397847873\" aria-expanded=\"false\" aria-controls=\"collapse-397847873\" aria-label=\"Toggle\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-397847873\" class=\"collapse \" aria-labelledby=\"heading-397847873\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n                <div class=\"wrapper-block  \" style=\"\n                                                                                                                                    \">\n        \n\n<p>Participation begins when a firm submits a complete SB98 application to the Kansas Department of Commerce.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Completed SB98 Data Center Application&nbsp;<\/li>\n\n\n\n<li>Proof of registration and good standing with the Kansas Secretary of State<\/li>\n\n\n\n<li>Capital investment plan and timeline<\/li>\n\n\n\n<li>Job creation schedule and workforce plan<\/li>\n\n\n\n<li>Request the Sales Tax Exemption Form PR70-b from Kansas Department of Revenue<\/li>\n\n\n\n<li>Agree to the 10 year electricity purchase plan requirement<\/li>\n\n\n\n<li>Agree to utilize a water conservation plan<\/li>\n\n\n\n<li>Submission of all equipment, software inventories, and corporate governance disclosures to KIFC<\/li>\n\n\n\n<li>Non-refundable $1,000 application fee<\/li>\n<\/ul>\n\n\n\n<p>After the Fusion Center Oversight Board issues its approval and Commerce completes program eligibility review, Commerce will prepare an Incentive Agreement. This legally binding agreement establishes all obligations for the 20-year exemption period and outlines compliance expectations. Once the Incentive Agreement is fully executed, Commerce will issue a Certification Letter that certifies the project to the Kansas Department of Revenue, enabling the issuance of the sales tax exemption certificate by Kansas Department of Revenue.<\/p>\n\n\n        <div class=\"clearfix\"><\/div>\n    <\/div>\n    \n\n        <\/div>\n    <\/div>\n<\/div>\n\n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-330250660\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">Data Center Mythbusting Guide<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-330250660\" aria-expanded=\"false\" aria-controls=\"collapse-330250660\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-330250660\" aria-expanded=\"false\" aria-controls=\"collapse-330250660\" aria-label=\"Toggle\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-330250660\" class=\"collapse \" aria-labelledby=\"heading-330250660\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n                <div class=\"wrapper-block  \" style=\"\n                                                                                                                                    \">\n        \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2026\/03\/DC-Mythbuster-2.pdf\">Mythbusting Guide<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2026\/03\/DC-Mythbuster-One-Pager.pdf\">One Pager<\/a><\/div>\n<\/div>\n\n\n        <div class=\"clearfix\"><\/div>\n    <\/div>\n    \n\n        <\/div>\n    <\/div>\n<\/div>\n\n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-1012686409\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">Senate Bill 98<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-1012686409\" aria-expanded=\"false\" aria-controls=\"collapse-1012686409\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-1012686409\" aria-expanded=\"false\" aria-controls=\"collapse-1012686409\" aria-label=\"Toggle\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-1012686409\" class=\"collapse \" aria-labelledby=\"heading-1012686409\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n                <div class=\"wrapper-block  \" style=\"\n                                                                                                                                    \">\n        \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/11\/SB98.pdf\">Senate Bill 98<\/a><\/div>\n<\/div>\n\n\n        <div class=\"clearfix\"><\/div>\n    <\/div>\n    \n\n        <\/div>\n    <\/div>\n<\/div>\n\n        <\/div>\n    <\/div>\n    <script>\n        jQuery(function($){\n            if ( window.location.hash ) {\n                 var hash = window.location.hash,\n                     $hash = $('.accordion-block .card'+hash);\n                $('.card-header button', $hash).click();\n                setTimeout(function() {\n                    $('html, body').animate({\n                        scrollTop: $hash.offset().top - 160\n                    }, 100);\n                }, 500);\n             }\n        })\n    <\/script>\n    \n\n        <div 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id=\"h-want-to-learn-more-about-business-incentives-and-services\">Want to Learn More About Business Incentives and Services?<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-499968f5 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.kansascommerce.gov\/program\/business-incentives-and-services\/\">Click here<\/a><\/div>\n<\/div>\n\n<\/div>\n        <\/div>\n    <\/div>\n\n    <div id=\"video-lightbox-1328676933\" class=\"video-lightbox-overlay\" style=\"display: none;\">\n        <div class=\"video-lightbox-container\">\n            <button class=\"video-lightbox-close\">&times;<\/button>\n            <div class=\"video-lightbox-content\">\n                <iframe id=\"video-frame-1328676933\" src=\"\" frameborder=\"0\" allowfullscreen><\/iframe>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    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","protected":false},"excerpt":{"rendered":"<p>PEAK\u306f\u3001\u30ab\u30f3\u30b6\u30b9\u5dde\u3067\u65b0\u305f\u306b\u96c7\u7528\u3092\u5275\u51fa\u3057\u305f\u9069\u683c\u306a\u4f01\u696d\u306b\u5bfe\u3057\u3001\u7d66\u4e0e\u6e90\u6cc9\u7a0e\u306e95%\u3092\u4e0a\u9650\u306b\u3001\u305d\u306e\u96c7\u7528\u3092\u7dad\u6301\u307e\u305f\u306f\u9084\u4ed8\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>","protected":false},"featured_media":0,"parent":20753,"menu_order":377,"template":"","class_list":["post-80404","program","type-program","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SB 98 Data Center Sales Tax Exemption - Kansas Department of Commerce<\/title>\n<meta name=\"description\" content=\"PEAK allows qualified businesses to retain or be refunded up to 95% of the payroll withholding tax for qualified new jobs 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