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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 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

Vehicle forDoña Ana County Commission

Claims involving them · 1

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

Sources · 1

governmentDoña Ana County — IRB Inducement Resolution (PDF) ↗
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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.

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