Indiana Code
Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment
6-2.5-15-16. Sales Tax Exemption

Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment:
(1) is sold to a qualified data center user approved by the corporation under this chapter; and
(2) will be located in a qualified data center.
As added by P.L.256-2019, SEC.2.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 2.5. State Gross Retail and Use Taxes

Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment

6-2.5-15-1. "Corporation"

6-2.5-15-2. "Data Center Equipment"

6-2.5-15-3. "Eligible Data Center Costs"

6-2.5-15-4. "Entity"

6-2.5-15-5. "Facility"

6-2.5-15-6. "Interest in Qualified Data Center"

6-2.5-15-7. "Operator"

6-2.5-15-8. "Owner"

6-2.5-15-9. "Qualified Colocation Tenant"

6-2.5-15-10. "Qualified Data Center"

6-2.5-15-11. "Qualified Data Center Equipment"

6-2.5-15-12. "Qualified Data Center User"

6-2.5-15-13. "Qualified Investment"

6-2.5-15-14. Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate

6-2.5-15-15. Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions

6-2.5-15-16. Sales Tax Exemption

6-2.5-15-17. Procedures for Claiming the Credit; Exemption Certificate

6-2.5-15-18. Notice of Noncompliance; Assessment

6-2.5-15-19. Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center

6-2.5-15-20. Economic and Fiscal Impact Study