Tennessee Revenue's guidance describes exemptions for qualifying data-center equipment, software, backup-power infrastructure and cooling equipment, subject to investment and employment conditions. It distinguishes a reduced 1.5% electricity sales-tax rate from a full exemption and requires a certificate for each qualifying location.
In the historical record
compute agreement
Anthropic contracts for Colossus 1 capacity
Anthropic agreed to use the full compute capacity of SpaceX's Colossus 1. The provider also confirmed the agreement.
>300 MWCompute capacity made availablecontracted compute accessColossus 1; access targeted within Maygreater thanAnthropic ↗
Colossus 1, Memphis, Tennesseecontract announced
Sources and context
This reallocates access to an existing facility; it is not newly constructed national capacity. The handover date was not verified. The City of Memphis independently locates the facility; physical property ownership was not resolved.
