GroundRules
← Search the law
Indiana · Snapshot 2026

IC 6-2.5-15-10: "Qualified data center"

Read at publisher ↗
Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment

Sec. 10. As used in this chapter, "qualified data center" means one (1) or more buildings that:

(1) are rehabilitated or constructed to house a group of networked server computers in one (1) physical location in order to centralize the storage, management, and dissemination of data and information pertaining to a particular business, taxonomy, or body of knowledge; and

(2) create a minimum qualified investment on or before the fifth anniversary of the issuance of the specific transaction award certificate by the department of at least:

(A) one hundred fifty million dollars ($150,000,000), if it is located in a county having a population greater than one hundred thousand (100,000);

(B) one hundred million dollars ($100,000,000), if it is located in a county having a population greater than fifty thousand (50,000) and not more than one hundred thousand (100,000); or

(C) twenty-five million dollars ($25,000,000), if it is located in a county having a population of not more than fifty thousand (50,000).

Collected 2026-09-09T01:51:39Z. Source file · JSON

Browse this collection