"Owner"

  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. "Owner"

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Sec. 8. As used in this chapter, "owner" means an entity holding fee title to a facility. The term also includes an affiliate of an owner.

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


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