Indiana Code 6-2.5-15-17. Procedures for claiming the credit; exemption certificate
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Terms Used In Indiana Code 6-2.5-15-17
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- corporation: refers to the Indiana economic development corporation established under IC 5-28-3, unless context clearly denotes otherwise. See Indiana Code 6-2.5-15-1
- facility: means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations. See Indiana Code 6-2.5-15-5
- 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
Sec. 17. A qualified data center user is not entitled to the exemption provided by section 16 of this chapter unless the qualified data center user provides the seller with an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation. In the case of utilities described in IC 6-2.5-4-5, the qualified data center user may issue an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation to cover all utility purchases from that seller. However, for the corporation to issue a specific transaction award certificate for utilities described in IC 6-2.5-4-5, the qualified data center user must agree to report and remit use tax under this article to the department on the part of the utility purchases used for administration of the facility.
As added by P.L.256-2019, SEC.2.