In effect
Scope
The Indiana Economic Development Corporation's program page says the Data Center Gross Retail and Use Tax Exemption provides a sales and use tax exemption on purchases of qualifying data center equipment and energy for operators of a qualified data center, for a period not to exceed 25 years when the investment is less than $750 million. If the investment exceeds $750 million, the corporation may award an exemption for up to 50 years. The page says the program is established by Indiana Code section 6-2.5-15. It also says local governments may provide a personal property tax exemption on qualified enterprise information technology equipment when the owner invests at least $25 million. That local exemption is described as something local governments may provide, not as a statewide requirement. The page does not say the state exemption has been repealed.
Dates
- Effective
- No single effective day is stated
- Scheduled expiration
- None scheduled
- Completion condition
- The page describes a certificate period not to exceed 25 years, or up to 50 years if the investment exceeds $750 million. Those are maximum award terms, not one program-wide end date.
- Source document
- The source page states no document date
- Last checked
- 22 September 2026
- Issuing authority
- Indiana Economic Development Corporation
Summary
As reviewed on 22 September 2026, the Indiana Economic Development Corporation's program page still describes a gross retail and use tax exemption for qualifying data center equipment and energy. The page says the exemption period does not exceed 25 years for an investment under $750 million, and that the corporation may award up to 50 years if the investment exceeds $750 million. It identifies Indiana Code section 6-2.5-15 as the establishing statute. The code text itself was not opened. The 25-year and 50-year figures are maximum certificate terms, so no single expiration is stored. The page's separate statement that local governments may offer a personal property exemption is not recorded as a state mandate. The page does not say the exemption has been suspended.
What this does not establish
- The primary source is the administering agency's program page, not a line-by-line reading of Indiana Code section 6-2.5-15.
- County investment minimums that appear in a separate fact sheet were not on the page that was opened and are not restated.
- A 2026 bill draft that would pause new certificates was not opened and is not recorded as enacted.
- News items on the same agency page about appointments and other industries are not part of this exemption.
Unresolved questions
- Whether any enrolled 2026 act stopped new certificates after the page was last published was not established.
- The page does not list current certificate holders.
Relationships
Supersession means a later instrument replaces the earlier legal effect. A later implementation or a related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://iedc.in.gov/indiana-advantages/investments/data-center-sales-tax-exemption/overview