01-929                                                                                              *0192900W021703*PRINT FORM RESET FORM
       (Rev.2-17/3)
                                                                                                           *0192900W021703*
                                                                                                           * 0 1     9 2 9   0 0 W 0 2 1             7  0 3 *
Exemption Certificate for Qualifying Data Centers or  
Qualifying Large Data Center Projects
This form must be provided by a qualifying occupant, owner or operator to a seller for the purchase of items that qualify for exemption 
from Texas state sales and use tax under Texas Tax Code Section 151.359 or Texas state and local sales and use tax under Tax Code 
Section 151.3595. (See a list of qualifying and non-qualifying items on the back of this form.)
Check one:            This exemption certificate is claimed for state sales and use tax only for qualifying data centers subject to Tax Code  
                      Section 151.359.
                      This exemption is claimed for both state and local sales and use tax for qualifying large data center projects subject  
                      to Tax Code Section 151.3595.

Seller Information
Name

Address (Street and number, P.O. Box or route number) 

City, State, ZIP code                                                                                                Phone (Area code and number)

Purchaser Information
Qualifying Data Center name                                                                                Qualifying Data Center registration number

Qualifying Occupant, Owner or Operator name                                                   Qualifying Occupant, Owner or Operator registration number

Qualifying Occupant, Owner or Operator address (Street and number, P.O. Box or route number)               Check one 
                                                                                                                    Occupant   Owner   Operator 
City, State, ZIP code                                                                                                Phone (Area code and number)

I, the purchaser named above, claim an exemption from payment of sales and use taxes for the following items: 
Description of items to be purchased or on the attached order or invoice

I understand that I will be liable for payment of all state and local sales or use taxes which may become due for failure to comply with the 
provisions of the Tax Code and/or applicable law.
I understand that it is a criminal offense to give an exemption certificate to the seller for taxable items that I know, at the time of purchase, 
will be used in a manner other than that expressed in this certificate, and depending on the amount of tax evaded, the offense may range 
from a Class C misdemeanor to a felony of the second degree.
       Authorized Purchaser's signature                                 Purchaser's name (Print or type)                 Date

                                                      This certificate should be furnished to the seller.  
                            Do not send the completed certificate to the Comptroller of Public Accounts.

Form 01-929 (Back)(Rev.2-17/3)

                              Items that Qualify for Exemption

The following items must be purchased for use in a qualifying data center or qualifying large data center project 
by a qualifying occupant, owner or operator to qualify for the exemption:
•  electricity;
•  an electrical system;
•  a cooling system; 
•  an emergency generator;
•  hardware or a distributed mainframe computer or server;
•  a data storage device;
•  network connectivity equipment;
•  a rack, cabinet and raised floor system;
•  a peripheral component or system;
•  software;
•  a mechanical, electrical or plumbing system that is necessary to operate any tangible personal property,
  including a fixture; and
•  a component part of any tangible personal property described above.

                              Items that Do Not Qualify for Exemption

The following items do not qualify for the exemption:
•  office equipment or supplies;
•  maintenance or janitorial supplies or equipment;
•  equipment or supplies used primarily in sales activities or transportation activities; 
•  tangible personal property on which the purchaser has received or has a pending application  
                              for a refund under Tax Code Section 151.429;
•  tangible personal property not otherwise exempted under Subsection (b) that is incorporated
  into real estate or into an improvement of real estate;
•  tangible personal property that is rented or leased for a term of one year or less; or
•  notwithstanding Tax Code Section 151.3111, a taxable service that is performed on tangible personal  
                              property exempted by this section.

For more information, please visit our Data Center website at www.comptroller.texas.gov/taxes/data-centers/.
You may also contact us online at www.comptroller.texas.gov/taxes/ or by phone at 1-800-252-5555.