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It explains how tax policy can shape corporate behavior, require data centers to bear community costs, discourage layoffs and speculative investment, and limit concentrated power. Instead of recommending a single plan, it catalogs 34 distinct tax approaches across local, state, and federal jurisdictions covering data centers, chips, data, AI companies/products, automation, and broader tax reforms.",{"@graph":69,"@context":119},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/34-ways-to-tax-ai-policymaker-proposed-or-enacted/638868/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/34-ways-to-tax-ai-policymaker-proposed-or-enacted/638868.png","ImageObject",300,407,{"name":92,"@type":93},"putri.kecil17","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-24","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,113,116],{"name":109,"@type":110,"acceptedAnswer":111},"Why does the paper claim the current AI boom contributes little to the public finances?","Question",{"text":66,"@type":112},"Answer",{"name":114,"@type":110,"acceptedAnswer":115},"What are the 34 ways to tax AI grouped around?",{"text":66,"@type":112},{"name":117,"@type":110,"acceptedAnswer":118},"What does the paper say taxes can accomplish beyond raising revenue?",{"text":66,"@type":112},"https://schema.org",{"og:url":83,"og:type":121,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":123,"canonical":83},"index,follow",{"doc_id":125,"site_id":62},638868,1792811923,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":92,"user_avatar":130,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":136,"language":137,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":67,"update_tm":141,"read_time":142},962094509873,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","1  \nOct. 2026  \n34 Ways to Tax AI  \n[vu.edu/vpa](vu.edu/vpa) 2  \nABOUT THE VANDERBILT POLICY ACCELERATOR  \nThe Vanderbilt Policy Accelerator focuses on cuttingedge topics in political economy and regulation to swiftly bring research, education, and policy proposals from infancy to maturity.  \nABOUT THE AUTHOR  \nAsad Ramzanali is the Director of AI and Technology Policy at the Vanderbilt Policy Accelerator for Political Economy and Regulation.  \nAcknowledgements: For helpful comments and conversations that informed and improved this paper, the author thanks Jeremy Bearer-Friend, Jeff Gordon, Nathalie Maréchal, David Mitchell, Ganesh Sitaraman, Mona Sloane, Joseph Waldow, and several congressional staff, along with attendees of a roundtable on Taxing AI hosted by the Vanderbilt Policy Accelerator. The author also thanks Jake Miller for research assistance.  \nTable of Contents  \nExecutive Summary.....................................................................................................4  \nIntroduction ..................................................................................................................5  \nI. Data Center Taxes ....................................................................................................8  \nII. Chip Taxes .............................................................................................................. 14  \nIII. Data Taxes ............................................................................................................ 16  \nIV. AI Company and Product Taxes ...................................................................... 18  \nV. Automation Taxes ................................................................................................ 25  \nVI. General Tax Reforms Relevant to AI............................................................... 28  \nConclusion .................................................................................................................. 31  \n[vu.edu/vpa](vu.edu/vpa) 3  \nExecutive Summary  \nToday’s AI boom is funded in part by preferential tax policies and contributes little to the public fisc. If AI causes job loss, the tax base will take a bigger hit. But tax policy can do more than raise government revenue: taxes can drive companies to pay their fair share, make data centers bear the costs they impose on communities, discourage layoffs and speculative investment, and check power. Rather than recommend one approach, this paper outlines 34 different ways to tax AI across local, state, and federal jurisdictions. If policymakers fail to tax AI, it will not be for lack of options.  \n\n| 34 Ways to Tax AI\u003Cbr>Policymaker proposed or enacted:  L  Local  S  State  F  Federal\u003Cbr>Could adopt:  L  Local  S  State  F  Federal |  |\n| --- | --- |\n| Data Center Taxes Who pays: Data center operators, owners, investors; cloud providers 1. Data center sales and use tax L S \u003Cbr>F 2. Data center real property tax L S \u003Cbr>F 3. Data center electricity tax L S \u003Cbr>F 4. Data center emissions tax L S \u003Cbr>F 5. Data center water fee L S \u003Cbr>F 6. Data center facility fee L S \u003Cbr>F 7. Data center gross receipts tax L S \u003Cbr>F 8. Federal tax preference ineligibility L S \u003Cbr>F 9. Cloud computing tax L S \u003Cbr>F 10. Universal Service Fund expansion L S \u003Cbr>F Chip Taxes Who pays: Data center operators; chip importers and exporters 11. Computer equipment tax L S \u003Cbr>F 12. AI chip tariff or export fee L S \u003Cbr>F Data Taxes Who pays: AI model makers, platforms, and data brokers 13. Data tax L S \u003Cbr>F 14. Surveillance data tax L S \u003Cbr>F 15. Data broker tax L S \u003Cbr>F\u003Cbr>| AI Company and Product Taxes Who pays: AI companies and enterprise users 16. AI revenue tax L S \u003Cbr>F 17. Token tax L S \u003Cbr>F 18. Digital services tax L S \u003Cbr>F 19. Surveillance advertising tax L S \u003Cbr>F 20. Digital goods sales tax L S \u003Cbr>F 21. Robot gross receipts tax L S \u003Cbr>F 22. Robotaxi tax L S \u003Cbr>F 23. Windfall profits tax L S \u003Cbr>F 24. Public ownership L S \u003Cbr>F 25. AI personho","cbCaipUj0fH8wtH5","https://ap.wps.com/l/cbCaipUj0fH8wtH5","pdf",4330197,31,"English","# Executive Summary\n# Introduction\n# Data Center Taxes\n# Chip Taxes\n# Data Taxes\n# AI Company and Product Taxes\n# Automation Taxes\n# General Tax Reforms Relevant to AI\n# Conclusion","[{\"question\":\"Why does the paper claim the current AI boom contributes little to the public finances?\",\"answer\":\"\"},{\"question\":\"What are the 34 ways to tax AI grouped around?\",\"answer\":\"\"},{\"question\":\"What does the paper say taxes can accomplish beyond raising revenue?\",\"answer\":\"\"}]","34 Ways to Tax AI - Policymaker proposed or enacted | PDF",1792700231,78]