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2020 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 15. Gross Retail and Use Tax Exemption for Data Center Equipment
6-2.5-15-6. "Interest in Qualified Data Center"
Universal Citation: IN Code § 6-2.5-15-6 (2020)
Sec. 6. As used in this chapter, "interest in a qualified data center" means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center.
As added by P.L.256-2019, SEC.2.
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