Indiana Code
Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment
6-2.5-15-2. "Data Center Equipment"

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