Indiana § 6-2.5-15-2 "Data center equipment"

Indiana Statutes

§ 6-2.5-15-2 — "Data center equipment"

Indiana § 6-2.5-15-2

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 15Gross Retail and Use Tax Exemption For Data Center

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Bluebook

Ind. Code § 6-2.5-15-2 (2026).

Text

As used in this chapter, "data center equipment" means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. The term includes the following:

(1)Servers, routers, connections, monitoring and security systems, and other enabling machinery, equipment, and hardware, regardless of whether the property is affixed to or incorporated into real property.

(2)Equipment used in the operation of computer equipment or software or for the benefit of the qualified data center, including component parts, installations, refreshments, replacements, and upgrades, regardless of whether the property is affixed to or incorporated into real property.

(3)All equipment necessary for the transformation, generati

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As used in this chapter, "data center
equipment" means computer equipment or software purchased or
leased for the processing, storage, retrieval, or communication of data
that is preapproved by the corporation. The term includes the
following:
(1) Servers, routers, connections, monitoring and security
systems, and other enabling machinery, equipment, and hardware,
regardless of whether the property is affixed to or incorporated
into real property.
(2) Equipment used in the operation of computer equipment or
software or for the benefit of the qualified data center, including
component parts, installations, refreshments, replacements, and
upgrades, regardless of whether the property is affixed to or
incorporated into real property.
(3) All equipment necessary for the transformation, generation,
distribution, or management of electricity that is required to
operate computer server equipment, including substations,
generators, uninterruptible energy equipment, supplies, conduit,
fuel piping and storage, cabling, duct banks, switches,
switchboards, batteries, testing equipment, and backup
generators.
(4) All equipment necessary to cool and maintain a controlled
environment for the operation of the computer servers and other
components of the data center, including chillers, mechanical
equipment, refrigerant piping, fuel piping and storage, adiabatic
and free cooling systems, cooling towers, water softeners, air
handling units, indoor direct exchange units, fans, ducting, and
filters.
(5) All water conservation systems, including facilities or
mechanisms that are designed to collect, conserve, and reuse
water.
(6) All computer server equipment, chassis, networking
equipment, switches, racks, fiber optic and copper cabling, trays,
and conduit.
(7) All conduit, ducting, and fiber optic and copper cabling that
may be located outside the data center, directly related to
connecting one (1) or more distributed qualified data center
locations.
(8) All monitoring equipment and security systems.
(9) Modular data centers and preassembled components of any
item described in this section, including components used in the
manufacturing of modular data centers.
(10) All software.
(11) Other tangible and intangible personal property that is
essential to the operations of a data center, excluding property
used in the administration of the facility.
(12) All electricity used by qualified data center equipment,
excluding electricity used in the administration of the facility.