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§ 6-2-5-15-10 — Indiana Law | CourtGPT
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  6. Chapter 15 - Gross Retail and Use Tax Exemption for Data Center Equipment6-2.5-15-1. "Corporation"/
  7. § 6-2-5-15-10
Indiana Legal Code

§ 6-2-5-15-10

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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.