Gross Retail and Use Tax Exemption for Data Center Equipment (Ind. Code ch. 6-2.5-15)

two-reviewer statute enacted in-ic-6-2-5-15-data-center-sales-tax-exemption

This record is listed in full and read in part. Its identity, citation, docket, status and review state are open, and so are all 15 of its source documents with their pinpoints, so you can go read the primary text yourself. The first 3 extracted quotes are open too. The recorded term fields, and the remaining quotes, are in the $99 Indiana pass and the $199 all-states pass. Pricing.

Record created 2026-08-20, last updated 2026-08-26. Snapshot built September 14, 2026. JSON

Fields, as recorded

State: IN
Kind: statute
Status: enacted
Agency: Indiana Economic Development Corporation (IEDC) ("corporation" under the statute); Indiana Department of Revenue
Citation: Ind. Code § 6-2.5-15-1 et seq., as added by P.L.256-2019, SEC.2 (2019 HB 1405); amended by P.L.178-2025 and P.L.213-2025 (quantum computing/advanced computing expansion, most sections effective Jan. 1, 2026); amended by P.L.157-2026, SEC.100 (2026 HB 1210) (adding new § 15.5, local revenue-sharing, effective July 1, 2026); further amended by P.L.23-2026, SEC.35 and SEC.36 (quantum computing/advanced computing definitions at IC 6-2.5-15-6.5 and -13.4 only)
Contract term (years): $99 Indiana pass
Mandatory: $99 Indiana pass
Summary: $99 Indiana pass
Cost allocation: $99 Indiana pass
Locked fields: $99 Indiana pass 4 recorded fields on this record are in the state and all-states passes.

Sources

15 rows, every one with a quote and a pinpoint. 3 quotes open here

Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-10 statute two-reviewer
“(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).”
Sec. 10(2)
https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf
Fetched directly via curl from iga.in.gov (1.3MB, 120-page Article PDF covering IC 6-2.5), text-extracted with pdfplumber.
Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-14 statute two-reviewer
“(d) A specific transaction award certificate issued by the corporation shall expire not later than: (1) twenty-five (25) years after the date of issuance; (2) in the case of a qualified data center user, fifty (50) years after the date of issuance if the qualified investment is seven hundred fifty million dollars ($750,000,000) or greater; or (3) in the case of a quantum computing research, advanced computing, and defense infrastructure network operator, fifty (50) years after the date of issuance if the qualified investment is fifty million dollars ($50,000,000) or greater within three (3) years of the issuance of the transaction award certificate.”
Sec. 14(d)
https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf
Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-16 statute two-reviewer
“Sec. 16. The sale of qualified data center or quantum computing research, advanced computing, and defense infrastructure network equipment is exempt from the state gross retail tax if the qualified data center equipment ... (1) is sold to a qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network approved by the corporation under this chapter; and (2) will be located in a qualified data center.”
Sec. 16
https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf
Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-15.5 statute two-reviewer
$99 Indiana pass quote, 575 characters as extracted. The document, the pinpoint and the review state are open below.
Sec. 15.5(b), with Revisor's citation line
https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf
House Enrolled Act No. 1210 (2026), enrolled bill text statute two-reviewer
$99 Indiana pass quote, 662 characters as extracted. The document, the pinpoint and the review state are open below.
SECTION 100
https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1210/HB1210.06.ENRS.pdf
Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-11 statute two-reviewer
$99 Indiana pass quote, 175 characters as extracted. The document, the pinpoint and the review state are open below.
IC 6-2.5-15-11, heading, Revisor's Note and closing citation line
https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf
Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-6.5 amendment history statute two-reviewer
$99 Indiana pass quote, 64 characters as extracted. The document, the pinpoint and the review state are open below.
IC 6-2.5-15-6.5, closing citation line
https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf
Governor Mike Braun, "2026 Bill Watch" (official bill-signing tracker) government two-reviewer
$99 Indiana pass quote, 76 characters as extracted. The document, the pinpoint and the review state are open below.
Table row for HEA 1210 (columns: Bill Number | Description | Date Received by Governor | Due Date for Governor Action | Date Signed)
https://www.in.gov/gov/newsroom/2026-bill-watch/
Indiana Economic Development Corporation press release, "Gov. Holcomb announces Amazon Web Services plans to invest $11B to create a new data center campus in Northern Indiana" government two-reviewer
$99 Indiana pass quote, 501 characters as extracted. The document, the pinpoint and the review state are open below.
Body, IEDC incentives paragraph
https://events.in.gov/event/gov-holcomb-announces-amazon-web-services-plans-to-invest-11b-to-create-a-new-data-center-campus-in-northern-indiana
Indiana Economic Development Corporation press release, "Gov. Holcomb announces Google is building a $2B Data Center in Northeast Indiana" government two-reviewer
$99 Indiana pass quote, 447 characters as extracted. The document, the pinpoint and the review state are open below.
Body, IEDC incentive paragraph
https://iedc.in.gov/events/news/details/2024/04/26/gov.-holcomb-announces-google-is-building-a-2b-data-center-in-northeast-indiana
Indiana Economic Development Corporation press release, "Gov. Holcomb announces plans for new $1B Microsoft Data Center in Northwest Indiana" government two-reviewer
$99 Indiana pass quote, 448 characters as extracted. The document, the pinpoint and the review state are open below.
Body, IEDC incentive paragraph
https://iedc.in.gov/events/news/details/2024/06/04/gov-holcomb-announces-plans-for-new-1b-microsoft-data-center-in-northwest-indiana
WDRB, "META addresses community concerns over southern Indiana data center" journalism two-reviewer
$99 Indiana pass quote, 220 characters as extracted. The document, the pinpoint and the review state are open below.
Body, tax exemption paragraph
https://www.wdrb.com/news/business/meta-addresses-community-concerns-over-southern-indiana-data-center/article_15435d3e-4f78-4258-a157-e201d2ab95f8.html
Construction Review Online, "All You Need to Know About Meta's $800M Data Center Campus in Jeffersonville, Indiana" journalism two-reviewer
$99 Indiana pass quote, 336 characters as extracted. The document, the pinpoint and the review state are open below.
Body, tax exemption paragraph
https://constructionreviewonline.com/meta-to-construct-a-new-data-center-campus-in-jeffersonville-indiana/
Good Jobs First, "Indiana Discloses Massive Data Center Tax Break Costs, thanks to Watchdog Agitation" advocacy two-reviewer
$99 Indiana pass quote, 372 characters as extracted. The document, the pinpoint and the review state are open below.
Body, paragraph 4 and editor's note at top of post
https://goodjobsfirst.org/indiana-discloses-massive-data-centers-costs-thanks-to-watchdog-agitation/
Good Jobs First, "Indiana Discloses Massive Data Center Tax Break Costs, thanks to Watchdog Agitation" advocacy two-reviewer
$99 Indiana pass quote, 199 characters as extracted. The document, the pinpoint and the review state are open below.
Body, the paragraph following the IEDC/Comptroller reporting-gap paragraph
https://goodjobsfirst.org/indiana-discloses-massive-data-centers-costs-thanks-to-watchdog-agitation/

Facilities governed by this record

Amazon Web Services (AWS) New Carlisle Data Center Campus (Indiana Enterprise Center, St. Joseph County)
St. Joseph County · operating · Indiana dossier
Google Fort Wayne Data Center Campus (Allen County)
Allen County · operating · Indiana dossier
Meta Jeffersonville Data Center Campus (Clark County, River Ridge Commerce Center)
Clark County · under-construction · Indiana dossier
Microsoft La Porte Data Center Campus (Radius Industrial Park, La Porte County)
La Porte County · under-construction · Indiana dossier