There is a newer version
of
this Chapter
2021 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
- 6-2.5-15-1. "Corporation"
- 6-2.5-15-2. "Data Center Equipment"
- 6-2.5-15-3. "Eligible Data Center Costs"
- 6-2.5-15-4. "Entity"
- 6-2.5-15-5. "Facility"
- 6-2.5-15-6. "Interest in Qualified Data Center"
- 6-2.5-15-7. "Operator"
- 6-2.5-15-8. "Owner"
- 6-2.5-15-9. "Qualified Colocation Tenant"
- 6-2.5-15-10. "Qualified Data Center"
- 6-2.5-15-11. "Qualified Data Center Equipment"
- 6-2.5-15-12. "Qualified Data Center User"
- 6-2.5-15-13. "Qualified Investment"
- 6-2.5-15-14. Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate
- 6-2.5-15-15. Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions
- 6-2.5-15-16. Sales Tax Exemption
- 6-2.5-15-17. Procedures for Claiming the Credit; Exemption Certificate
- 6-2.5-15-18. Notice of Noncompliance; Assessment
- 6-2.5-15-19. Continuing Effect of Specific Transaction Award Certificate Following Transfer or Sale of Qualified Data Center
- 6-2.5-15-20. Economic and Fiscal Impact Study
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.