Indiana Statutes
§ 6-2.5-15-10 — "Qualified data center"
Indiana·Art. 2.5 STATE GROSS RETAIL AND USE TAXES·Ch. 15 Gross Retail and Use Tax Exemption For Data Center
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 tho
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Legislative History
As added by P.L.256-2019, SEC.2.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"