Indiana Code 6-2.5-15-16. Sales tax exemption
Current as of: 2023 | Check for updates
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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:
(2) will be located in a qualified data center.
(1) is sold to a qualified data center user approved by the corporation under this chapter; and
Terms Used In Indiana Code 6-2.5-15-16
- data center equipment: means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. See Indiana Code 6-2.5-15-2
- qualified data center: means one (1) or more buildings that:
Indiana Code 6-2.5-15-10
- qualified data center user: means an entity that is using qualified data center equipment. See Indiana Code 6-2.5-15-12
As added by P.L.256-2019, SEC.2.