{"data":{"id":"us-in/ic-6-2.5-15-10","jurisdiction":"us-in","citation":"IC 6-2.5-15-10","heading":"\"Qualified data center\"","body":"Sec. 10. As used in this chapter, \"qualified data center\" means one (1) or more buildings that:\n(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\n(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:\n(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);\n(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\n(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).","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-15-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ac938128a616d747fadc56b03ab504971542bd38a1263fdc07864d201a58631a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-9","next":"us-in/ic-6-2.5-15-11"},"notice":"GroundRules: Original legal text. Not legal advice."}