Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment

6-2.5-15-1. "Corporation" - Sec. 1. As used in this chapter, "corporation" refers to...

6-2.5-15-2. "Data Center Equipment" - Sec. 2. As used in this chapter, "data center equipment"...

6-2.5-15-3. "Eligible Data Center Costs" - Sec. 3. As used in this chapter, "eligible data center...

6-2.5-15-4. "Entity" - Sec. 4. As used in this chapter, "entity" means an...

6-2.5-15-5. "Facility" - Sec. 5. As used in this chapter, "facility" means one...

6-2.5-15-6. "Interest in Qualified Data Center" - Sec. 6. As used in this chapter, "interest in a...

6-2.5-15-7. "Operator" - Sec. 7. As used in this chapter, "operator" means an...

6-2.5-15-8. "Owner" - Sec. 8. As used in this chapter, "owner" means an...

6-2.5-15-9. "Qualified Colocation Tenant" - Sec. 9. As used in this chapter, "qualified colocation tenant"...

6-2.5-15-10. "Qualified Data Center" - Sec. 10. As used in this chapter, "qualified data center"...

6-2.5-15-11. "Qualified Data Center Equipment" - Sec. 11. As used in this chapter, "qualified data center...

6-2.5-15-12. "Qualified Data Center User" - Sec. 12. As used in this chapter, "qualified data center...

6-2.5-15-13. "Qualified Investment" - Sec. 13. As used in this chapter, "qualified investment" means,...

6-2.5-15-14. Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate - Sec. 14. (a) A qualified data center user that holds...

6-2.5-15-15. Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions - Sec. 15. The following apply if the corporation approves an...

6-2.5-15-16. Sales Tax Exemption - Sec. 16. The sale of qualified data center equipment is...

6-2.5-15-17. Procedures for Claiming the Credit; Exemption Certificate - Sec. 17. A qualified data center user is not entitled...

6-2.5-15-18. Notice of Noncompliance; Assessment - Sec. 18. (a) This section does not apply to a...

6-2.5-15-19. Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center - Sec. 19. Except as provided in section 18 of this...

6-2.5-15-20. Economic and Fiscal Impact Study - Sec. 20. Beginning in 2030, and every ten (10) years...