Investment into data centers continues to increase significantly as the country builds out infrastructure to accommodate the digital economy and growth of artificial intelligence. Many states, including Texas, have now implemented various tax incentives to encourage investment in the state while simultaneously grappling with the taxable aspects of data center fuel. In November 2025, the
Connecticut Appellate Court Rules Solar Energy Plant Generation of Electricity is Not Manufacturing
A recent property tax decision from the Connecticut Appellate Court, McHenry Solar, LLC v. Town of Hampton, Conn. App. Ct., Dkt. No. AC 47636, 09/23/2025, may also have sales tax implications.