What is This

States that offer data center sales and use tax exemptions including Virginia, Texas, Arizona, Nevada, Ohio, and Washington require certified facility designations, registered purchasers, and properly documented exempt transactions from the first pay application forward. The exemption does not apply automatically. The time to manage it is before the concrete is poured.

What We Do

We coordinate sales and use tax strategy on every engagement where construction activity, equipment procurement, or exemption compliance intersects with real property and personal property assessment. We deploy dedicated specialists for construction pay application review, exemption management, reverse audit recovery, and audit defense. We do not practice as CPAs. We provide the coordination layer that ensures sales and use tax strategy and property tax strategy tell the same story. When they are not consistent, one becomes a liability in the other.

Where We Work

• Construction: Pay application review, exemption certificate procurement, investment threshold compliance tracking.

• Reverse Audit: Line-by-line review of prior construction expenditures for overpaid sales tax. Most multi-state operators have recoverable amounts from prior cycles that have never been reviewed.

• Exemption Compliance: Active exemption programs in Virginia, Texas, Mississippi, Wisconsin, Massachusetts, and elsewhere carry annual reporting requirements and five-year audit triggers. We maintain the calendar.

• Audit Defense: Documentation package preparation and coordinated response with your in-house team and outside counsel.