Indiana House Bill 1088 (Prior Session Legislation)

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Spectrum: Slight Partisan Bill (Republican 2-1)
Status: Introduced on January 3 2019 - 25% progression, died in committee
Action: 2019-01-16 - Representative Wright added as coauthor
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Sales tax exemption for data warehouse equipment. Provides a state sales and use tax exemption (exemption) for the purchase of certain enterprise information technology equipment and the sale of electricity used to operate the enterprise information technology equipment. Provides that, to be eligible for the exemption, a business must invest in the aggregate at least $10,000,000 in enterprise information technology equipment that will be located at one or more data centers in Indiana. Requires the Indiana economic development corporation (IEDC) to take applications for the exemption and certify an entity as a business eligible for the exemption. Provides that the IEDC may not certify eligible businesses after June 30, 2029. Provides that a business once certified by the IEDC may use the exemption for purchases of enterprise information technology equipment after June 30, 2029. Sunsets the sales and use tax exemption for the sale of electricity used to operate the enterprise information technology equipment on June 30, 2029.

Sales tax exemption for data warehouse equipment. Provides a state sales and use tax exemption (exemption) for the purchase of certain enterprise information technology equipment and the sale of electricity used to operate the enterprise information technology equipment. Provides that, to be eligible for the exemption, a business must invest in the aggregate at least $10,000,000 in enterprise information technology equipment that will be located at one or more data centers in Indiana. Requires the Indiana economic development corporation (IEDC) to take applications for the exemption and certify an entity as a business eligible for the exemption. Provides that the IEDC may not certify eligible businesses after June 30, 2029. Provides that a business once certified by the IEDC may use the exemption for purchases of enterprise information technology equipment after June 30, 2029. Sunsets the sales and use tax exemption for the sale of electricity used to operate the enterprise information technology equipment on June 30, 2029.

Rep. Jim Pressel [R]

Rep. Robert Heaton [R]

Rep. Melanie Wright [D]

Date	Chamber	Action
2019-01-16	House	Representative Wright added as coauthor
2019-01-03	House	First reading: referred to Committee on Ways and Means
2019-01-03	House	Coauthored by Representative Heaton
2019-01-03	House	Authored by Representative Pressel

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/house/1088/details
Text	http://iga.in.gov/static-documents/7/f/7/0/7f70d922/HB1088.01.INTR.pdf