– 10-year state income and franchise tax exemptions
– Sales and Use tax exemption on construction materials, equipment, and software & hardware replacement
– No sales tax on electricity (or other fuel) used to operate data center
– Companies must make a minimum investment of $20 million in the state and create at least 20 new jobs paying 125 percent of the average state wage. Companies must be certified as data centers by the Mississippi Development Authority to qualify.