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2024 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
6-2.5-15-16. Sales Tax Exemption
Universal Citation:
IN Code § 6-2.5-15-16 (2024)
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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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