AB245

Wisconsin Assembly Bill 245 (2025) changes the state’s sales and use tax exemption rules for “qualified data centers.” It broadens what counts as a qualified data center (allowing facilities with individual or networked servers that provide space, utilities, cooling, security, and managed services), but it explicitly excludes cryptocurrency mining and blockchain transaction verification facilities. In other words, while most large data centers can still qualify for the tax break if certified by the Wisconsin Economic Development Corporation, those used for or facilitating crypto creation or blockchain validation cannot