Indiana § 6-2.5-15-3 "Eligible data center costs"

Indiana Statutes

§ 6-2.5-15-3 — "Eligible data center costs"

Indiana § 6-2.5-15-3

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 § 6-2.5-15-3 (2026).

Text

Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec.

3.As used in this chapter, "eligible data center costs" means expenditures made after December 31, 2018, for the development, acquisition, construction, and operation of a facility to be used as a qualified data center, including costs of land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center.

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Note: This version of section effective until 1-1-2026. See also
following version of this section, effective 1-1-2026.
Sec. 3. As used in this chapter, "eligible data center
costs" means expenditures made after December 31, 2018, for the
development, acquisition, construction, and operation of a facility to be
used as a qualified data center, including costs of land, buildings, site
improvements, modular data centers, computer data center equipment
acquisition and permitting, lease payments, site characterization and
assessment, engineering, and design used directly and exclusively in a
qualified data center.