Lim – Texas Comptroller Data Center Program Exemption (Qualifying Datacenters)

This data was obtained from the Texas Comptroller of Public Accounts and lists businesses participating in the State Sales and Use Tax Exemption Program for Qualifying Datacenters. It includes each facility’s name, effective date of exemption, owner, operator, and occupant registration details, as well as the exemption end date. My original intention was to use this dataset to represent the economic and policy incentive dimension of my Datacenter Location Planning (Texas) project. The exemption program provides valuable context for understanding where fiscal incentives have encouraged datacenter development across Texas, and it can reveal how state-level tax policy aligns with broader infrastructure and environmental factors. However, I ultimately did not incorporate this dataset into my modeling workflow. The exemption records are facility-specific rather than city-level, and they do not contain standardized geographic identifiers that would allow reliable merging with the rest of my integrated dataset. Additionally, the program applies only to a small subset of large, established datacenters, which introduces a strong selection bias and does not reflect the broader siting conditions faced by most Texas municipalities. For these reasons, the dataset serves better as a contextual reference rather than as a quantitative input to the model.