HB 750
Jimenez Bill Ends Sales Tax Break For Data Centers
Filed
Verdict: No flags
Initial review · graded Nov 10, 2026 · How we grade
Caption
relating to the repealing of the sales tax exemption for data centers.
Caption from analyzed text · version I.
Summary
Data centers pay sales tax on equipment and electricity like everyone else, starting September 1, 2027.
This bill repeals the two Tax Code sections that let certified data centers and large data center projects skip state sales tax on qualifying purchases. It also removes data centers from the list of uses that are exempt from sales tax on electricity. Starting September 1, 2027, data center operators would pay sales tax on equipment and power like other buyers, while taxes owed before that date are still collected under the old law.
Receipt
The receipt
90R-HB750 · 2026-11-09
SOLD BY
ITEM
relating to the repealing of the sales tax exemption for data centers.
WHAT IT DOES
Data centers pay sales tax on equipment and electricity like everyone else, starting September 1, 2027.
This bill repeals the two Tax Code sections that let certified data centers and large data center projects skip state sales tax on qualifying purchases. It also removes data centers from the list of uses that are exempt from sales tax on electricity. Starting September 1, 2027, data center operators would pay sales tax on equipment and power like other buyers, while taxes owed before that date are still collected under the old law.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
FILED UNDER
The bill repeals an existing sales tax exemption, so data centers would owe tax they do not owe now.
DATA CENTERS, WATER AND THE GRID
The bill strikes the sales tax break on electricity used directly by certified data centers, changing who pays for the power they draw.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Unofficial winner. These election results have not been canvassed. Secretary of State results Retrieved Nov 6, 2026.
Derived from itemized gifts, Jul 1, 2025 to Oct 24, 2026. State data as of Nov 4, 2026.
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
$794,329 raised since Jul 1, 2025. Derived sum of published report totals. Flow, Jul 1, 2025 through Oct 24, 2026. State filing data as of Nov 4, 2026. 4 of 4 filed reports carry a published figure.
$518,778 spent since Jul 1, 2025. Derived sum of published report totals. Flow, Jul 1, 2025 through Oct 24, 2026. State filing data as of Nov 4, 2026. 4 of 4 filed reports carry a published figure.
$86,918 cash on hand. Published report total. Stock, as of Oct 24, 2026. State filing data as of Nov 4, 2026.
$25 loans outstanding. Published report total. Stock, as of Oct 24, 2026. State filing data as of Nov 4, 2026.
Derived sum of itemized contributions in regular reports and uncovered special-session dates. Unitemized contributions are not included. Flow, Jul 1, 2025 through Oct 24, 2026. State filing data as of Nov 4, 2026.
MoneyMissing data does not establish zero giving. Display amounts are rounded.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by a super-expensive superintelligence, Nov 10, 2026, against the published rubric.
Sources
Texas House · Filed Nov 9, 2026
11/09/2026 H Filed
Texas Legislature Online · Introduced
Data snapshot Nov 10, 2026 at 10:11 AM CST. Grades, charges, quotes and corrections follow the published record.
Text
The text as introduced · 215 words
By: Jimenez H.B. No. 750 A BILL TO BE ENTITLED AN ACT relating to the repealing of the sales tax exemption for data centers. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Sec. 151.359, Tax Code, is repealed. SECTION 2. Sec. 151.3595, Tax Code, is repealed. SECTION 3. Sec. 151.317, Tax Code, is amended to read as follows: (9) use directly by a data center or large data center project that is certified by the comptroller as a qualifying data center under Section 151.359 or a qualifying large data center project under Section 151.3595 in the processing, storage, and distribution of data; (10) (9) a direct or indirect use, consumption, or loss of electricity by an electric utility engaged in the purchase of electricity for resale; or (11) (10) use in timber operations, including pumping for irrigation of timberland. SECTION 4. The changes in law made by this Act do not affect tax liability accruing before the effective date of this Act. That liability continues in effect as if this Act had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes. SECTION 5. This Act takes effect September 1, 2027.