"Qualified Data Center User"

  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
  6. "Qualified Data Center User"

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Sec. 12. As used in this chapter, "qualified data center user" means an entity that is using qualified data center equipment.

As added by P.L.256-2019, SEC.2.


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