Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user for a specific transaction award certificate, the corporation's certification of the qualified data center remains in effect, even if there is a future transfer, sale, or disposition, directly or indirectly, of the qualified data center. A subsequent owner shall enter into an agreement with the corporation before the subsequent owner is entitled to receive a specific transaction award certificate for the remainder of the eligibility period.
As added by P.L.256-2019, SEC.2.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment
6-2.5-15-2. "Data Center Equipment"
6-2.5-15-3. "Eligible Data Center Costs"
6-2.5-15-6. "Interest in Qualified Data Center"
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"
6-2.5-15-16. Sales Tax Exemption
6-2.5-15-17. Procedures for Claiming the Credit; Exemption Certificate