State of Missouri Incentivizes Data Center Construction and Expansion

On April 14, 2015, Missouri Governor Jay Nixon signed SB 149 into law, providing incentives for those constructing or expanding certain data centers within the State of Missouri. The law provides exemptions from certain sales and use taxes for each of the following used in a data center:

  • Electricity, gas, water, and other utilities
  • Telecommunication services and Internet services
  • Machinery, equipment, and computers
  • Certain materials and other personal property used to construct or expand (as the case might be) that data center

The law requires that a certain amount of money must be invested into the data center within a certain period of time and that the data center project must result in the creation of a certain number of jobs. For those jobs, the average wage paid must be no less than 150% of the applicable county average wage.

For new data centers, the incentives are available for up to 15 years from the date of the Department of Economic Development's conditional approval, and the commencement of that period may be delayed for up to two years at the election of the taxpayer. For expanding data centers, the incentives are available for up to 10 years (with a similar option to extend).

Those seeking the benefit of the incentives are required to submit a notice of intent and a project plan to the Missouri Department of Economic Development for review and certification.

The incentives arising from the new law combine with low utility costs, suitable climate and topography, and strong connectivity to make Missouri an attractive jurisdiction within which to consider locating a new or expanded data center.


Throughout our Firm's history, Lewis Rice attorneys have made excellence the foundation of our practice. Founded in 1909, more than a century of service has given us the experience, resources and tools to serve our clients' dynamic needs. Our diverse team of more than 150 attorneys provides counsel and solutions for the challenges facing local, regional and national businesses, as well as individuals and families. Lewis Rice maintains offices in downtown St. Louis, suburban Town & Country and Washington, Missouri and Edwardsville, Illinois. We also have offices in downtown Kansas City, Missouri and suburban Overland Park, Kansas.

Firm Highlights
Client Alert

The Changing Workplace Following the Latest CDC Mask Guidance

More
Client Alert

CROWN Act Legislation on the Verge of Passage in St. Louis City & County

More
Diversity & Inclusion

Law Firm ILN-telligence Podcast Hosts Ronald A. Norwood to Discuss Mentorship, Diversity & Inclusion in the Legal Industry, and the Importance of Equity for All

More
Client Alert

FTC Adds Teeth to the ‘Made in USA’ Rule

More
News

Claims Filed for Compensation in North Carolina Ecusta Trail Rail-to-Trail Case

More
Client Alert

The New Standard Contractual Clauses: Scope, Impact, and Next Steps

More
Client Alert

Supreme Court Limits Ability to Compel Access to Private Property Without Compensation

More
News

Jeannine Moentmann Becomes President of St. Louis Paralegal Association for 2021-2022

More
Client Alert

Missouri Supreme Court Holds that Public Governmental Bodies May Not Charge for Attorney Review Time

More
News

Michael D. Mulligan, Mysun Charitable Foundation Recognized at Greensfelder Park Ribbon Cutting Ceremony

More
News

A Lawyer’s Guide to the Galaxy Podcast Named Among Best Copyright Law Podcasts for 2021 by Welp Magazine

More
Client Alert

EEOC Issues Updated Guidance on COVID Vaccination Policies

More
Client Alert

Missouri Supreme Court Reverses Overtime Wages Judgment Resulting from Employer-Mandated Screenings Under the Portal-to-Portal Act

More
News

Lewis Rice Welcomes 2021 Summer Associates

More
Diversity & Inclusion

Lewis Rice Launches “Next Level” Diversity and Inclusion Programs

More
Client Alert

DOL Publishes Cybersecurity Guidance for Benefits Plans

More
Client Alert

Supreme Court Hands Down Unanimous Decision Limiting FTC’s Ability to Seek Monetary Relief

More
News

Jeremy P. Brummond Presents at Webinar for Experienced Construction Attorneys

More
Client Alert

Colorado Joins the Bandwagon, Enacts Comprehensive Privacy Law

More
Client Alert

First-Issued Interim Final Rule Gives Guidance on No Surprises Act

More