IC 6-2.5-15-3 — "Eligible data center costs"
Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
Bills amending this section
Section text
Revisor's Note: The effective date of amendment of IC 6-2.5-15-3 by P.L.178-2025, SEC.3 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 3. As used in this chapter, "eligible costs" means expenditures made: (1) 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, site characterization and assessment, engineering, and design used directly and exclusively in a qualified data center; or (2) after January 1, 2026, for the development, acquisition, construction, and operation of a facility to be used as part of a quantum computing research, advanced computing, and defense infrastructure network that is connected by quantum safe fiber network equipment and used for quantum research or advanced computing at, or related to, a qualified military installation in Indiana or the I-Light network, including costs of all quantum safe fiber network equipment, rights-of-way, conduit, other required access, land, buildings, site improvements, modular data centers, computer data center equipment acquisition and permitting, lease payments, site characterization and assessment, engineering, and design used directly and exclusively as part of a quantum computing research, advanced computing, and defense infrastructure network.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.3; P.L.213-2025, SEC.71.
Source: official publisher (2026 edition)