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It's not clear if this will figure into Washington state's debate over tax breaks for data centers, but the AP has this news out of Iowa today:

The House voted Thursday to update the state's business incentives in an effort to persuade Microsoft Corp. to locate a costly data center in Iowa. ... To attract Google to Iowa, the Legislature approved a package that exempted electricity and capital investments from the state's sales tax. The measure approved Thursday broadens the language to make sure that Microsoft would qualify.

For an alternative view, see P-I business columnist Bill Virgin's take on the data-center issue today: The Boeing tax break argument doesn't fly.