Sec. 4. As used in this chapter, "entity" means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture.
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