{
  "id": "in-ic-6-2-5-15-data-center-sales-tax-exemption",
  "jurisdiction": "IN",
  "kind": "statute",
  "status": "enacted",
  "title": "Gross Retail and Use Tax Exemption for Data Center Equipment (Ind. Code ch. 6-2.5-15)",
  "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)",
  "docket_no": null,
  "agency": "Indiana Economic Development Corporation (IEDC) (\"corporation\" under the statute); Indiana Department of Revenue",
  "utility": null,
  "verification": "verified",
  "updated_at": "2026-08-26T14:45:56+00:00",
  "record_url": "https://verifiedatlas.com/i/in-ic-6-2-5-15-data-center-sales-tax-exemption/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf",
      "pinpoint": "Sec. 10(2)",
      "quote": "(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).",
      "quote_chars": 642,
      "title": "Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-10",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf",
      "pinpoint": "Sec. 14(d)",
      "quote": "(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.",
      "quote_chars": 657,
      "title": "Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-14",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf",
      "pinpoint": "Sec. 16",
      "quote": "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.",
      "quote_chars": 455,
      "title": "Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-16",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf",
      "pinpoint": "Sec. 15.5(b), with Revisor's citation line",
      "quote": null,
      "quote_chars": 575,
      "title": "Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-15.5",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1210/HB1210.06.ENRS.pdf",
      "pinpoint": "SECTION 100",
      "quote": null,
      "quote_chars": 662,
      "title": "House Enrolled Act No. 1210 (2026), enrolled bill text",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf",
      "pinpoint": "IC 6-2.5-15-11, heading, Revisor's Note and closing citation line",
      "quote": null,
      "quote_chars": 175,
      "title": "Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-11",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://iga.in.gov/ic/2026/Title_6/Article_2.5.pdf",
      "pinpoint": "IC 6-2.5-15-6.5, closing citation line",
      "quote": null,
      "quote_chars": 64,
      "title": "Indiana Code 2026, Title 6, Article 2.5 (as codified, iga.in.gov), IC 6-2.5-15-6.5 amendment history",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.in.gov/gov/newsroom/2026-bill-watch/",
      "pinpoint": "Table row for HEA 1210 (columns: Bill Number | Description | Date Received by Governor | Due Date for Governor Action | Date Signed)",
      "quote": null,
      "quote_chars": 76,
      "title": "Governor Mike Braun, \"2026 Bill Watch\" (official bill-signing tracker)",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "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",
      "pinpoint": "Body, IEDC incentives paragraph",
      "quote": null,
      "quote_chars": 501,
      "title": "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\"",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://iedc.in.gov/events/news/details/2024/04/26/gov.-holcomb-announces-google-is-building-a-2b-data-center-in-northeast-indiana",
      "pinpoint": "Body, IEDC incentive paragraph",
      "quote": null,
      "quote_chars": 447,
      "title": "Indiana Economic Development Corporation press release, \"Gov. Holcomb announces Google is building a $2B Data Center in Northeast Indiana\"",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://iedc.in.gov/events/news/details/2024/06/04/gov-holcomb-announces-plans-for-new-1b-microsoft-data-center-in-northwest-indiana",
      "pinpoint": "Body, IEDC incentive paragraph",
      "quote": null,
      "quote_chars": 448,
      "title": "Indiana Economic Development Corporation press release, \"Gov. Holcomb announces plans for new $1B Microsoft Data Center in Northwest Indiana\"",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://www.wdrb.com/news/business/meta-addresses-community-concerns-over-southern-indiana-data-center/article_15435d3e-4f78-4258-a157-e201d2ab95f8.html",
      "pinpoint": "Body, tax exemption paragraph",
      "quote": null,
      "quote_chars": 220,
      "title": "WDRB, \"META addresses community concerns over southern Indiana data center\"",
      "source_type": "journalism",
      "verification": "verified"
    },
    {
      "url": "https://constructionreviewonline.com/meta-to-construct-a-new-data-center-campus-in-jeffersonville-indiana/",
      "pinpoint": "Body, tax exemption paragraph",
      "quote": null,
      "quote_chars": 336,
      "title": "Construction Review Online, \"All You Need to Know About Meta's $800M Data Center Campus in Jeffersonville, Indiana\"",
      "source_type": "journalism",
      "verification": "verified"
    },
    {
      "url": "https://goodjobsfirst.org/indiana-discloses-massive-data-centers-costs-thanks-to-watchdog-agitation/",
      "pinpoint": "Body, paragraph 4 and editor's note at top of post",
      "quote": null,
      "quote_chars": 372,
      "title": "Good Jobs First, \"Indiana Discloses Massive Data Center Tax Break Costs, thanks to Watchdog Agitation\"",
      "source_type": "advocacy",
      "verification": "verified"
    },
    {
      "url": "https://goodjobsfirst.org/indiana-discloses-massive-data-centers-costs-thanks-to-watchdog-agitation/",
      "pinpoint": "Body, the paragraph following the IEDC/Comptroller reporting-gap paragraph",
      "quote": null,
      "quote_chars": 199,
      "title": "Good Jobs First, \"Indiana Discloses Massive Data Center Tax Break Costs, thanks to Watchdog Agitation\"",
      "source_type": "advocacy",
      "verification": "verified"
    }
  ],
  "access": "Recorded term fields, and quotes past the first 3, are in the $99 state pass or the $199 all-states pass. Identity, citation, every source document and every pinpoint are open. https://verifiedatlas.com/pricing/"
}