Gross Retail and Use Tax Exemption for Data Center Equipment

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Gross Retail and Use Tax Exemption for Data Center Equipment

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Section
6-2.5-15-1

"Corporation"

Section
6-2.5-15-2

"Data Center Equipment"

Section
6-2.5-15-3

"Eligible Data Center Costs"

Section
6-2.5-15-4

"Entity"

Section
6-2.5-15-5

"Facility"

Section
6-2.5-15-6

"Interest in Qualified Data Center"

Section
6-2.5-15-7

"Operator"

Section
6-2.5-15-8

"Owner"

Section
6-2.5-15-9

"Qualified Colocation Tenant"

Section
6-2.5-15-10

"Qualified Data Center"

Section
6-2.5-15-11

"Qualified Data Center Equipment"

Section
6-2.5-15-12

"Qualified Data Center User"

Section
6-2.5-15-13

"Qualified Investment"

Section
6-2.5-15-14

Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate

Section
6-2.5-15-15

Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions

Section
6-2.5-15-16

Sales Tax Exemption

Section
6-2.5-15-17

Procedures for Claiming the Credit; Exemption Certificate

Section
6-2.5-15-18

Notice of Noncompliance; Assessment

Section
6-2.5-15-19

Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center

Section
6-2.5-15-20

Economic and Fiscal Impact Study