House Bill 1213 Summary

• Provides a state sales tax exemption for the purchase or lease of enterprise information technology equipment used in data centers for computing, networking, or data storage activities.

• Requires eligible businesses to invest at least $100,000,000 in enterprise information technology equipment located in a high technology district area established by a municipality or county.

• Mandates that the Indiana Economic Development Corporation pre-approve the exemption before the transaction occurs through an application and review process.

• Applies only to equipment purchases or leases made after June 30, 2013, and before July 1, 2017.

• Exempts enterprise information technology equipment (servers, routers, data center networking systems, and power supply equipment) but excludes single-user computer hardware and workstations.