Mississippi isn't a popular state for data centers. Although that could change. In 2010, Governor Barbour signed into law industry-specific incentives for companies in the clean energy manufacturing, data center and aerospace industries, three sectors that have demonstrated the potential for significant growth in Mississippi in recent years. These industry-specific tax incentive programs supplement Mississippi’s other incentives and may be combined with other State assistance programs.
The State of Mississippi provides a state sales tax exemption for all computing equipment and software used by companies certified as data centers by the Mississippi Development Authority. Both new and replacement equipment qualify for the tax exemption. The certification requires a minimum investment of $50 million and the creation of at least 50 new jobs paying 150 percent of the average state wage.