IMPLEMENTATION LEVEL

Subnational

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 28 Jun 2019 | Removal date: open ended

Tax or social insurance relief

On June 28, 2019 the governor of Indiana signed into law a bill to incentivize the location of data centers in the state. It 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. It also creates a state sales and use tax 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, and provides that costs that meet the requirement are exempt from the state gross retail tax. The bill requires that a qualified data center user enter into an agreement with the state as a condition of receiving an award certificate. The value of the sales tax exemption is estimated to be as high as $10.5 million, depending on the number and size of the firms that take advantage of the incentives.

AFFECTED COUNTRIES

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