Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-10

"Qualified data center"

Official textiga.in.govlast amended 2019

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 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.

Amendment history

As added by P.L.256-2019, SEC.2.

Source: view the official text

Nearby sections (25 sections)

Full table of contents →