Bill Title: Taxation of data centers. Provides that a county or municipal fiscal body may designate an area in which a property tax exemption will be provided for certain enterprise information technology equipment. Provides a state sales and use tax exemption (exemption) for the purchase of certain data center equipment that is located in a data center that results in a minimum qualified investment within five years, ranging from at least $25,000,000 to more than $150,000,000 depending on the population of the county in which the data center is located. Provides that costs that meet the requirement are exempt from the state gross retail tax. Requires a qualified data center user to apply to the Indiana economic development corporation (IEDC) for a specific transaction award certificate (award certificate). Requires a qualified data center user to enter into an agreement with the IEDC as a condition of receiving an award certificate.

Spectrum: Slight Partisan Bill (Republican 9-3)

Status: (Passed) 2019-05-05 - Public Law 256 [HB1405 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Enrolled	2019-04-22	PDF	Link	View
Engrossed	2019-04-22	PDF	Link	View
Engrossed	2019-03-21	PDF	Link	View
Amended	2019-03-21	PDF	Link	View
Amended	2019-03-19	PDF	Link	View
Amended	2019-03-19	PDF	Link	View
Amended	2019-02-14	PDF	Link	View
Introduced	2019-02-14	PDF	Link	View
Introduced	2019-01-14	PDF	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Indiana HB1405

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Indiana HB1405 currently on file.

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