6-2.5-15-16. Sales tax exemption

IN Code § 6-2.5-15-16 (2019) (N/A)
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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.