Indiana Code
Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment
6-2.5-15-3. "Eligible Data Center Costs"

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

Structure Indiana Code