§ 6-2.5-15-10 — "Qualified data center"

Indiana § 6-2.5-15-10

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 15: Gross Retail and Use Tax Exemption For Data Center

Text

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).

Legislative History

As added by P.L.256-2019, SEC.2.