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Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Deborah Dingess October 13, 2026

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026 Data center investment continues to accelerate across the United States, but the sales tax incentives used to attract those projects are becoming less predictable. For developers, operators, contractors, and technology companies, 2026 has reinforced an important point: a data center exemption should never be treated

Sales & Use Tax

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Deborah Dingess October 13, 2026

Energy Tax Incentive

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections, is the IRS form used to document that a clean energy project met labor standards required under the Inflation Reduction Act and to calculate

Safa Bari October 7, 2026

Sales & Use Tax

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026 Data center investment continues to

Deborah Dingess October 13, 2026

Energy Tax Incentive

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit Form 7220, Prevailing Wage

Safa Bari October 7, 2026

Energy Tax Incentive

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC A Qualified Allocation Plan (QAP) is the framework a state

Safa Bari September 24, 2026

R&D

R&D expenditure paperwork with calculator

R&D

Qualifying Expenditures for the R&D Tax Credit

Qualifying expenditures for the R&D tax credit include salary and wages, supply costs, computer rental or lease, and contractor costs. Salary & Wages There are generally three categories of employees performing research: Employees that perform Direct research. This includes people specifically performing the activities, (researchers, engineers, CAD associates, project managers,

Rachel Bishop, CPA January 24, 2023

R&D

TCJA Changes That Could Impact R&D

TCJA R&D Changes Explained Changes stemming from the 2017 Tax Cuts & Jobs Act (TCJA) have made the R&D credit even more valuable. One of the changes to the tax code from TCJA was the requirement to amortize all research expenses for tax years starting on or after January 1,

Deb Roth, CPA January 24, 2023

Cost Segregation

Energy

Sales & Use Tax

Why Do We Have Sales & Use Tax?

What is Sales & Use Tax? Sales and Use Tax is a consumption tax, a form of tax that is levied by state or local governments on the sale of goods and services. A wide range of goods, including clothing, electronics, vehicles, food, and entertainment, are typically subject to Sales

Johanna Monroy April 11, 2023

Sales & Use Tax

Lack of Documentation on Sales & Use Tax Audits

Defending tax audits can be a daunting process for businesses. Defending an audit requires a thorough understanding of the tax laws, regulations, and reporting requirements. Although proper documentation is necessary for all types of tax audits, it is incredibly challenging for Sales & Use Tax audits due to the number

George Messropian April 7, 2023

LIFO

Section 174

Section 174

Educating Clients on Section 174: A Guide for CPAs

Understanding Section 174 and Its Impact Section 174 of the Internal Revenue Code governs the treatment of Specified Research or

Jordan Fazio February 26, 2025

person working with floating 174 expenditure bar graph

Section 174

Section 174 Explained

What is Section 174? Section 174 of the Internal Revenue Code now defines the treatment of Specified Research or Experimental

Deb Roth, CPA June 4, 2024

Section 174

Offsetting Section 174 R&E Software Development Tax Liability With R&D Tax Credits

Section 174 Changes Impact R&D Tax Credits for Software The new changes to Section 174 have a significant impact on

Deb Roth, CPA April 16, 2023

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Blogs

Featured Blogs

Featured Blogs

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

R&D

Qualifying Expenditures for the R&D Tax Credit

TCJA Changes That Could Impact R&D

Cost Segregation

Energy

Sales & Use Tax

Why Do We Have Sales & Use Tax?

Lack of Documentation on Sales & Use Tax Audits

LIFO

Section 174

Educating Clients on Section 174: A Guide for CPAs

Section 174 Explained

Offsetting Section 174 R&E Software Development Tax Liability With R&D Tax Credits

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