Sec. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years.
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