Comment by tjohns
8 hours ago
> Often they don't pay high taxes nor do they employ large numbers of people... They are building and selling a non tangible good i.e where do you tax it?
You could easily charge a property tax (could even have a higher rate for data centers, specifically), or an excise tax on number of servers, or a tax on excess energy/water consumption. There's lots of options here, if that's what you're worried about.
> Their is also noise pollution concerns which can destroy communities near by and water usage concerns. These plants drain aquaifers.
Factories also do both of these things. They're noisy, often have emissions much worse than anything coming from a datacenter, and most factories use large quantities of water as well.
> an excise tax on number of servers
We need to go full Oracle and charge an excise tax per logical CPU core. For GPUs we can count SIMT lanes.
More seriously they should be taxed per watt, likely in an asymptotic manner because most of the externalities don't scale linearly. Any additional infrastructure requirements should be directly rolled into their electric and water bills, which is to say that they should receive a very unfavorable rate.