Skip to main content

Introduced House Bill (H)

Authored by

DIGEST

Sales tax exemption for data warehouse equipment. Provides a state sales and use tax exemption (exemption) for: (1) the sale of certain enterprise information technology equipment that will be located in one or more data centers in Indiana that are dedicated to computing, networking, or data storage activities; and (2) the sale of electricity used to operate the enterprise information technology equipment. Provides that, to be eligible for the exemption, a business must invest in the aggregate at least $10,000,000 in enterprise information technology equipment that will be located at one or more data centers in Indiana. Sunsets the sales Sales tax exemption for data warehouse equipment. Provides a state sales and use tax exemption (exemption) for: (1) the sale of certain enterprise information technology equipment that will be located in one or more data centers in Indiana that are dedicated to computing, networking, or data storage activities; and (2) the sale of electricity used to operate the enterprise information technology equipment. Provides that, to be eligible for the exemption, a business must invest in the aggregate at least $10,000,000 in enterprise information technology equipment that will be located at one or more data centers in Indiana. Sunsets the sales and use tax exemption for the sale of electricity used to operate the enterprise information technology equipment on July 1, 2028. ... View more