Sales Tax Exemption

  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. Sales Tax Exemption

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Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment:

(1) is sold to a qualified data center user approved by the corporation under this chapter; and

(2) will be located in a qualified data center.

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


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