Bill Text: IN HB1213 | 2013 | Regular Session | Introduced
Bill Title: Sales tax exemption for data warehouse equipment.
Sponsorship: Bipartisan Bill
Status: (Introduced - Dead) 2013-01-10 - First reading: referred to Committee on Commerce, Small Business and Economic Development [HB1213 Detail]
Download: Indiana-2013-HB1213-Introduced.html
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.
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) The entity is engaged in a business that:
(A) operates; or
(B) leases;
enterprise information technology equipment for use in a data center dedicated to computing, networking, or data storage activities.
(2) The entity's enterprise information technology equipment is located in a high technology district area established under IC 6-1.1-10-44, and the designating body has entered into an agreement under IC 6-1.1-10-44(i) with the entity.
(3) The entity, the lessor of enterprise information technology equipment (if the entity is a lessee), and all lessees of enterprise information technology equipment invest in the
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.
