Citations Affected: IC 6-2.5-5-47.
Synopsis: Sales tax exemption for data warehouse equipment.
Provides a state sales tax exemption for the sale or lease of certain
enterprise information technology equipment. Requires that the
investment in the equipment must be at least $100,000,000. Specifies
that the investment must be in a high technology district area
established by a municipality or county fiscal body. Requires that the
exemption must be preapproved by the Indiana economic development
corporation. Requires the equipment purchase to be made after June
30, 2013, and before July 1, 2017.
Effective: July 1, 2013.
January 10, 2013, read first time and referred to Committee on Commerce, Small Business
and Economic Development.
A BILL FOR AN ACT to amend the Indiana Code concerning
aggregate at least one hundred million dollars ($100,000,000)
in enterprise information technology equipment that will be
located at one (1) or more data centers.
(b) As used in this section, "enterprise information technology equipment" means the following:
(1) Hardware supporting computing, networking, or data storage functions, including servers and routers.
(2) Networking systems having an industry designation as equipment within the "enterprise" or "data center" class of networking systems that support the computing, networking, or data storage functions.
(3) Generators and other equipment used to ensure an uninterrupted power supply to equipment described in subdivision (1) or (2).
The term does not include computer hardware designed for single user, workstation, or departmental level use.
(c) An entity that proposes to purchase or lease enterprise information technology equipment and desires to be an eligible business under this section must file with the Indiana economic development corporation an application for exemption. The Indiana economic development corporation shall review the application to determine if the applicant qualifies as an eligible business under this section. The Indiana economic development corporation shall provide its determination to the applicant and to the department.
(d) A transaction involving enterprise information technology equipment is exempt from the state gross retail tax if the department has received, before the date of the transaction, the determination of the Indiana economic development corporation that the transaction is by an eligible business.
(e) The exemption provided by this section may be obtained by issuing the eligible business a specific transaction exemption certificate or by the eligible business applying for a refund after paying the state gross retail tax.
(f) This section applies to transactions that occur after June 30, 2013, and before July 1, 2017.