Ind. Code § 6-2.5-15-16
Sales tax exemption
Redline — January 1, 2023 → current.View current text →
Current — January 1, 2025
As of January 1, 2023
Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026.
Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment:
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
(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.
(2) will be located in a qualified data center.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.