In a recent Law360 article, Nelson Mullins partner Peter Lowy examines the complexities of implementing and preserving data center sales tax exemptions, using Texas as a case study while highlighting broader trends across the country. He explains why obtaining an exemption is only the first step and how contract structure, procurement procedures, documentation, and transaction-level compliance controls are critical to translating tax incentives into realized savings and sustaining them through audit.

Lowy also provides practical guidance for project owners, developers, contractors, and tax professionals seeking to maximize the value of state incentive programs as competition for large-scale data center investment continues to intensify.

Subscribers can read the full article here.