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Part of Project Jupiter Watch — the public record of the $165B data-center deal in Doña Ana County, NM. New here? Start with the Film →

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Dossier · Organization

SAC III Acquisition Co., LLC

The county's purchasing agent under the IRB structure: equipment is deemed purchased by Doña Ana County via Type 9 nontaxable transaction certificates (NMAC 3.2.212.22) with SAC III and the companies acting as the county's agents — the mechanism that produces the gross-receipts-tax exemption.
verification: confirmed

The county's purchasing agent under the IRB structure, the mechanism that makes the buildout's purchases exempt from gross receipts tax.

At a glance

Kind
Special-purpose entity (LLC or vehicle)
Jurisdiction
Private sector (no public jurisdiction)
Verification
confirmed — Two independent accounts agree
In the record
1 sources · 1 connections · 0 dated entries
Record id
PJO117

Key facts

  • Equipment is deemed purchased by Doña Ana County through Type 9 nontaxable transaction certificates (NMAC 3.2.212.22), with SAC III and the companies acting as the county's agents.[1]
  • New Mexico statute has no data-center tax break; the record describes this structure as the exemption.

The record

The quiet mechanism of the tax benefit: purchases run through the county's name using Type 9 certificates, making a private buildout tax-exempt as 'sales to a government entity.' There is no data-center tax break in New Mexico statute — this structure is the exemption.

Relationships · 1

Subsidiary or vehicle of

Claims involving them · 1

New Mexico has no data-center tax break — the exemption is structuralconfirmed

Sources · 1

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The hearing has passed
The Watch stands.

The decision was due July 21. Instead: a public hearing — first set for October, then moved up to September 14 at the applicant’s request — and a ruling due by November 23. A $165B question for one desert county, on a schedule that keeps moving. The clock above always shows the next date that matters. Until the ruling, and after, this is the public watch on how it’s being made.