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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

Can the R&D Tax Credit be Used to Offset the Alternative Minimum Tax?

The Protecting Americans from Tax Hikes (PATH) Act of 2015 includes provisions that allow certain taxpayers to offset their AMT

Alex Pak November 13, 2021

R&D

How does the R&D Tax Credit’s “Startup Provision” Work?

R&D Tax Credit Startup Activities and Industries With the expansion of the Research and Development Tax Credit over the years, more

Alex Pak November 13, 2021

R&D

How has the R&D Tax Credit Expanded Over the Years?

Governments typically incentivize private industry to produce research and development (R&D) as a strategic tool to advance their economies. Initially

Deb Roth, CPA November 13, 2021

R&D

How do you Calculate R&D Tax Credit Expenses?

How to Calculate R&D Tax Credits There are two general methods for computing the Research and Development Tax Credit, the

Alex Pak November 12, 2021

R&D

Food Manufacturers Benefit From R&D Tax Incentives

During the holiday season, many of us end up at a holiday party or two, celebrating with friends, family, and

Alex Pak January 25, 2021

Impact of the Tax Cuts and Jobs Act on R&D Tax Credits

The largest and most complex tax cut in U.S. history, the Tax Cuts and Jobs Act (TCJA), has left American

Deb Roth, CPA January 23, 2021

person choosing a 5-star R&D provider on their laptop

R&D

Is Your Research & Development (R&D) Provider the Right Fit for You?

The Research & Development (R&D) tax credit enables companies of all sizes across various industries to reduce their federal income tax for qualified research expenses. Claiming this credit can potentially result in significant cost savings and an increase in cash flow, making it highly beneficial for startup and existing companies.

Deb Roth, CPA June 21, 2024

R&D

Understanding the Alternative Simplified Credit Calculation for R&D

The Research and Development (R&D) Tax Credit is a valuable incentive offered by the US government to encourage innovation. However, calculating this credit can involve complex formulas and historical data analysis. This is where the Alternative Simplified Credit (ASC) method comes in, offering a streamlined approach for qualifying businesses. Traditional

Rachel Bishop, CPA April 12, 2024

Cost Segregation

Cost Seg

The When and Why of Cost Segregation Studies

What are the Benefits of a Cost Segregation Study? There are a number of benefits associated with a Cost Segregation study and its various applications. To the extent you have taxable income, a study will help mitigate some or all of the tax liability for the current and possibly future

Patrick Esteban January 12, 2024

Cost Seg

Don’t Hire a Cost Segregation Provider Until You Ask These 10 Questions

Top 10 Questions to Ask a Cost Segregation Provider Before Working with Them Navigating the complexities of tax planning can be overwhelming for businesses. One area that can offer significant tax savings is Cost Segregation. A well-executed Cost Segregation study can lead to accelerated depreciation deductions, allowing businesses to maximize

John Gail September 17, 2023

Energy

Sales & Use Tax

person calculating sales and use tax with calculator on table

Sales & Use Tax

What is the difference between Sales & Use Tax and Value Added Tax?

Sales and Use Taxes vs Value Added Tax Sales and use taxes in the United States and the value-added tax

Chris Vignone February 10, 2023

Sales & Use Tax

Refund Opportunities on Purchases of SaaS in Specific Industries and Jurisdictions

The Changing Landscape of Sales Tax in the Age of SaaS The continued changes in the world of software have

Jonathan Kraft January 31, 2023

Sales & Use Tax

What is the New York State Telecommunications and Utility Services Tax?

The New York State Telecommunications and Utility Service Tax In New York, there is an excise tax that applies to

Kamal Shah, CPA January 27, 2023

Sales & Use Tax

Sales Tax Registration Requirements for Businesses

Sales Tax Registration for Businesses A business that is selling goods and services within a state must register with the

Chris Vignone January 24, 2023

Sales & Use Tax

What is New York City’s Commercial Rent Tax?

What is New York City’s Commercial Rent Tax? The Commercial Rent Tax (CRT) is a tax imposed on businesses that

Kamal Shah, CPA January 20, 2023

Sales & Use Tax

Sales Tax Voluntary Disclosure Agreements

What is a sales tax voluntary Disclosure Agreement (VDA)? A sales tax voluntary disclosure agreement (VDA) is a program offered

Chris Vignone January 18, 2023

woman using phone with money signs floating above

Sales & Use Tax

Sales Tax versus Use Tax: What is the Difference?

Understanding Sales and Use Taxes Sales tax and use tax are both taxes imposed on the sale or use of tangible goods within a state or municipality. While they are similar in nature, it is important to understand the key distinctions between the two. Definitions: Sales Tax: A sales tax

Benjamin Kluwgant October 23, 2024

person reviewing franchise tax papers on desk

Sales & Use Tax

Understanding Franchise Tax: A Simple Explanation

What Is Franchise Tax? It’s essential to differentiate between franchise tax and income tax. While income tax is based on the income earned by individuals and businesses, franchise tax is a unique tax imposed on businesses for the privilege of operating in a particular state or jurisdiction, not directly linked

Chris Vignone May 8, 2024

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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Resources

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

Can the R&D Tax Credit be Used to Offset the Alternative Minimum Tax?

How does the R&D Tax Credit’s “Startup Provision” Work?

How has the R&D Tax Credit Expanded Over the Years?

How do you Calculate R&D Tax Credit Expenses?

Food Manufacturers Benefit From R&D Tax Incentives

Impact of the Tax Cuts and Jobs Act on R&D Tax Credits

Is Your Research & Development (R&D) Provider the Right Fit for You?

Understanding the Alternative Simplified Credit Calculation for R&D

Cost Segregation

The When and Why of Cost Segregation Studies

Don’t Hire a Cost Segregation Provider Until You Ask These 10 Questions

Energy

Sales & Use Tax

What is the difference between Sales & Use Tax and Value Added Tax?

Refund Opportunities on Purchases of SaaS in Specific Industries and Jurisdictions

What is the New York State Telecommunications and Utility Services Tax?

Sales Tax Registration Requirements for Businesses

What is New York City’s Commercial Rent Tax?

Sales Tax Voluntary Disclosure Agreements

Sales Tax versus Use Tax: What is the Difference?

Understanding Franchise Tax: A Simple Explanation

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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