Form RV-F1325001 "Application for Qualified Data Center Sales and Use Tax Exemption" - Tennessee

What Is Form RV-F1325001?

This is a legal form that was released by the Tennessee Department of Revenue - a government authority operating within Tennessee. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on February 1, 2017;
  • The latest edition provided by the Tennessee Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form RV-F1325001 by clicking the link below or browse more documents and templates provided by the Tennessee Department of Revenue.

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Download Form RV-F1325001 "Application for Qualified Data Center Sales and Use Tax Exemption" - Tennessee

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Instructions
TENNESSEE DEPARTMENT OF REVENUE
Application for Qualified Data center
Sales and Use Tax Exemption
1. Business Name
FEIN or SSN
2. Mailing Address
Street
City
State
ZIP Code
3. Sales Tax Account No.
Location Identifier
4. Location of Data Center
Street
City
County
5. Business Contact
Name
Phone Number
Email Address
6. Investment time period (cannot exceed three years) From
to
Month/Day/Year
Month/Day/Year
7. Amount of investment in real property, tangible property, and/or software:
8. Number of new full-time jobs created:
9. Attach a description of the proposed required capital investment and the new full-time permanent jobs created
during the investment period.
Affidavit of Applicant
Under penalties of perjury, I declare that to the best of my knowledge this information is true and correct. I
understand that any authority given as a result of this application will be limited to the purchases of computers,
computer networks, computer software, and computer hardware; any repair parts and labor applied to such items;
any warranty and services contracts or computer software maintenance contracts on such items; backup power
infrastructure; cooling equipment; and electricity. The information contained in this application is subject to audit
by the Department of Revenue and may result in the assessment of additional taxes, penalties, and interest if the
statutory requirements for the sales and use tax exemption are not met.
Print Name
Title
Signature
Date
Please mail application to:
Tennessee Department of Revenue
Taxpayer Services Division
500 Deaderick Street
Nashville, TN 37242
RV-F1325001 (2-17)
Print
Reset
Instructions
TENNESSEE DEPARTMENT OF REVENUE
Application for Qualified Data center
Sales and Use Tax Exemption
1. Business Name
FEIN or SSN
2. Mailing Address
Street
City
State
ZIP Code
3. Sales Tax Account No.
Location Identifier
4. Location of Data Center
Street
City
County
5. Business Contact
Name
Phone Number
Email Address
6. Investment time period (cannot exceed three years) From
to
Month/Day/Year
Month/Day/Year
7. Amount of investment in real property, tangible property, and/or software:
8. Number of new full-time jobs created:
9. Attach a description of the proposed required capital investment and the new full-time permanent jobs created
during the investment period.
Affidavit of Applicant
Under penalties of perjury, I declare that to the best of my knowledge this information is true and correct. I
understand that any authority given as a result of this application will be limited to the purchases of computers,
computer networks, computer software, and computer hardware; any repair parts and labor applied to such items;
any warranty and services contracts or computer software maintenance contracts on such items; backup power
infrastructure; cooling equipment; and electricity. The information contained in this application is subject to audit
by the Department of Revenue and may result in the assessment of additional taxes, penalties, and interest if the
statutory requirements for the sales and use tax exemption are not met.
Print Name
Title
Signature
Date
Please mail application to:
Tennessee Department of Revenue
Taxpayer Services Division
500 Deaderick Street
Nashville, TN 37242
RV-F1325001 (2-17)
Tennessee law provides an exemption for the purchases of computers, computer networks, computer software, or
computer systems, and any peripheral devices, including, but not limited to, hardware such as printers, plotters,
external disc drives, modems, and telephone units, that are used in the operation of a qualified data center and any
repair parts, repair or installation services, warranty or service contracts, and computer software maintenance
contracts purchased for such items used in the operation of a qualified data center. Additionally, Tenn. Code Ann.
§ 67-6-206(c) provides an exemption for backup power infrastructure and cooling equipment used primarily for and
necessary to the operation of the qualified data center, as defined by the statute, and provides a 1.5% reduced sales
tax rate for the purchase of electricity used by a qualified data center.
In order to qualify for the exemptions, the data center must, over a three-year period:
a. Make a capital investment of more than $100,000,000 in real or tangible property or software, owned or
leased in the state, that is used in the operation of the data center; and
b. Create at least 15 net new full-time (at least 37 ½ hours per week) permanent jobs (for a least 12
consecutive months) paying at least 150% of the state average occupational wage with minimal health care.
The taxpayer should mail the completed application to the Department of Revenue at the given address. If the
application is approved, the Department will issue the taxpayer a certificate it may use to make sales tax exempt
purchases of the qualified items and purchases of electricity at the 1.5% reduced rate used by the qualified data
center.
Instructions:
1) - 5) Business information.
6)
The investment period must be no longer than three years. However, the commissioner of economic and
community development may extend it up to four years for good cause shown.
7)
To qualify for the exemption, the investment amount must be over $100,000,000. The investment will be
deemed to have been made as of the date of payment or the date the taxpayer enters into a legally binding
commitment or contract for purchase or construction.
8)
To qualify for the exemption, the taxpayer must create at least 15 new full-time permanent jobs.
9)
Provide a description of the increase in the business investment in real property, tangible property, and
software used in the operation of the data center and of the new full-time permanent jobs created during
the investment period.
RV-F1325001 (2-17)
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