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STATE PROFILE / IN

Indiana

Indiana offers certified data-center sales-tax incentives. DOR's 2026 synopsis identifies a July 1 change requiring specified beneficiaries to make quarterly local payments connected to exempt electricity purchases when both the local development permit and incentive certificate are issued after June 30, 2026.

In the historical record

No verified March–November events are included for this state yet. This is a coverage gap, not evidence of no activity.