Tuolumne County
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No state sales or use tax exemption specific to data centers; SB 58 (2025), a partial exemption for renewable-energy-related equipment, died in the Senate Revenue and Taxation Committee. (Mayer Brown, Dec. 1, 2025) SB 57 (Padilla, 2025), signed Oct. 11, 2025, has the CPUC assess whether new data center load shifts costs to other customers and report by Jan. 1, 2027; AB 93 (2025 water-use estimates) was vetoed. (Mayer Brown, Dec. 1, 2025) Seven bills signed Sept. 21, 2026, mostly effective Jan. 1, 2027: SB 886 and AB 2383 (CPUC data center tariffs so large loads bear their grid and supply costs), SB 1168 (rate-structure review), SB 887 (limits CEQA categorical exemptions for data centers), AB 2469 (water disclosure before local approval), AB 1577 and AB 2619 (energy and water reporting). (KQED, Sept. 21, 2026; The National Law Review (Greenberg Traurig), Oct. 5, 2026) Large-load tariff: PG&E Electric Rule 30 for transmission-level retail customers (CPUC A.24-11-007, filed Nov. 21, 2024); the CPUC partly granted interim use in July 2025, and the proceeding remained open in August 2026. Individual agreements go by advice letter (e.g., Resolution E-5455 for Google, held to Oct. 29, 2026). (California Public Utilities Commission, Aug. 7, 2026; California Public Utilities Commission, June 20, 2025; Mayer Brown, Dec. 1, 2025; Stoel Rives, Oct. 14, 2026) Backup generators of 50-100 MW at data centers go through the California Energy Commission's small power plant exemption (SPPE), with the CEC as CEQA lead agency; most large California data centers appear in its dockets. (California Energy Commission, undated; Union of Concerned Scientists, May 2026) California data centers →