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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
6-2.5-15-9. "Qualified Colocation Tenant"
Universal Citation: IN Code § 6-2.5-15-9 (2021)
Sec. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years.
As added by P.L.256-2019, SEC.2.
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