6-2.5-15-1. “Corporation”
Sec. 1. As used in this chapter, “corporation” refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. As added by P.L.256-2019, SEC.2.
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 […]
6-2.5-15-11. “Qualified Data Center Equipment”
Sec. 11. As used in this chapter, “qualified data center equipment” means data center equipment located at a qualified data center. As added by P.L.256-2019, SEC.2.
6-2.5-15-12. “Qualified Data Center User”
Sec. 12. As used in this chapter, “qualified data center user” means an entity that is using qualified data center equipment. As added by P.L.256-2019, SEC.2.
6-2.5-15-13. “Qualified Investment”
Sec. 13. As used in this chapter, “qualified investment” means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by any entity with an interest in the qualified data center. As added by P.L.256-2019, SEC.2.
6-2.5-15-14. Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate
Sec. 14. (a) A qualified data center user that holds an interest in a qualified data center may apply to the corporation for a specific transaction award certificate to make purchases, other than the purchase of utilities described in IC 6-2.5-4-5, that are exempt under this chapter. The request must be on a form prescribed […]
6-2.5-15-15. Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions
Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate: (1) The corporation shall require the qualified data center user to enter into an agreement with the corporation as a condition of receiving a specific transaction award certificate under this chapter. (2) The agreement with the corporation must […]
6-2.5-15-16. Sales Tax Exemption
Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment: (1) is sold to a qualified data center user approved by the corporation under this chapter; and (2) will be located in a qualified data center. As added by P.L.256-2019, SEC.2.
6-2.5-15-17. Procedures for Claiming the Credit; Exemption Certificate
Sec. 17. A qualified data center user is not entitled to the exemption provided by section 16 of this chapter unless the qualified data center user provides the seller with an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation. In the […]
6-2.5-15-18. Notice of Noncompliance; Assessment
Sec. 18. (a) This section does not apply to a qualified data center user that is a qualified colocation tenant. (b) If the corporation determines that a qualified data center user that did not pay taxes as a result of the award provided under this chapter is not entitled to the award because of the […]
6-2.5-15-19. Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center
Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user’s application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user for a specific transaction award certificate, the corporation’s certification of the qualified data center remains in […]
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 […]
6-2.5-15-20. Economic and Fiscal Impact Study
Sec. 20. Beginning in 2030, and every ten (10) years thereafter, the corporation shall submit to the legislative council in an electronic format under IC 5-14-6 an economic and fiscal impact study evaluating the statewide impact of data center investments in Indiana. As added by P.L.256-2019, SEC.2.
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, […]
6-2.5-15-4. “Entity”
Sec. 4. As used in this chapter, “entity” means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture. As added by P.L.256-2019, SEC.2.
6-2.5-15-5. “Facility”
Sec. 5. As used in this chapter, “facility” means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations. As added by P.L.256-2019, SEC.2.
6-2.5-15-6. “Interest in Qualified Data Center”
Sec. 6. As used in this chapter, “interest in a qualified data center” means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center. As added by P.L.256-2019, SEC.2.
6-2.5-15-7. “Operator”
Sec. 7. As used in this chapter, “operator” means an entity, other than an owner or a qualified colocation tenant, operating a data center pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor, or any other individual or entity responsible […]
6-2.5-15-8. “Owner”
Sec. 8. As used in this chapter, “owner” means an entity holding fee title to a facility. The term also includes an affiliate of an owner. As added by P.L.256-2019, SEC.2.
6-2.5-15-9. “Qualified Colocation Tenant”
Sec. 9. As used in this chapter, “qualified colocation tenant” means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years. As added by P.L.256-2019, […]