Sales tax exemption for data warehouse equipment.

Authors: Representative Mark Messmer


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 application for exemption must be reviewed by the Indiana economic development corporation. Requires that the equipment purchase must be made after June 30, 2014, and before July 1, 2018.