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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 2.5. State Gross Re...
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Chapter 15. Gross Retail and Use Tax Exemption ...
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