Indiana Code
Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment
6-2.5-15-10. "Qualified Data Center"

Sec. 10. 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).
As added by P.L.256-2019, SEC.2.

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