Indiana

HEA 1210 (2026): local payment condition on new data center sales tax certificates

Enacted legislation or regulation

In effect This instrument is recorded as currently in effect as of the dataset date.

Scope

SECTION 100 of House Enrolled Act 1210 (P.L.157-2026) adds Indiana Code 6-2.5-15-15.5 to the data center sales tax exemption chapter. The section applies to a qualified data center user whose qualified data center has a local permit authorizing its development, construction or operation that is issued after 30 June 2026 and that is issued a specific transaction award certificate for that data center after 30 June 2026. To use the certificate, that user must submit to the county treasurer or municipal fiscal officer, whichever enters into the agreement with the data center, an amount equal to not more than 1 percent of the state gross retail and use taxes not paid on the data center's total electricity billed each calendar quarter, through the duration of the certificate. The county or city decides how the contributions are allocated and used.

Geographic scope
Indiana
Jurisdiction
State
Authority type
Legislature
Issuing authority
Indiana General Assembly

Dates

Adopted
12 March 2026
Effective
1 July 2026
Scheduled expiration
See completion condition
Ended
Not recorded as ended
Completion condition
The section states no expiration. Payments continue through the duration of each certificate; that is a payment period, not an end date of the section.
Source document
The source page states no document date
Last checked
23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)

Summary

House Enrolled Act 1210 (P.L.157-2026), approved on 12 March 2026, added Indiana Code 6-2.5-15-15.5 with effect from 1 July 2026. Where both the local permit for a qualified data center and its specific transaction award certificate are issued after 30 June 2026, the data center user must, to use the certificate, pay the county treasurer or municipal fiscal officer that enters into the agreement with the data center up to 1 percent of the state sales and use tax not paid on its electricity each calendar quarter for the life of the certificate. The section adds a condition to the exemption; it does not itself repeal the exemption chapter.

What this does not establish

  • This record is the amending section only. The data center sales tax exemption it amends is recorded separately (in-data-center-gross-retail-exemption).
  • The approval date and public law number are read from the official Acts of Indiana 2026 compilation; the enrolled act at the primary link carries blank signature lines.
  • The section caps the payment at not more than 1 percent and refers to the local unit that enters into the agreement with the data center; it does not itself set the agreement's other terms.
  • Other sections of House Enrolled Act 1210 on local government finance and other subjects are outside this record.

Unresolved questions

  • How many certificates issued after 30 June 2026 are subject to the payment was not established.
  • No Department of Revenue or Indiana Economic Development Corporation guidance implementing the section was found on 23 September 2026.

Relationships

Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.

Sources

Primary source

https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1210/HB1210.06.ENRS.pdf

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