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Indiana Code Title 6. Taxation § 6-2.5-15-10

Current as of January 02, 2024 | Updated by Findlaw Staff

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).

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-15-10 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-15-10/

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