Chapter

Gross Retail and Use Tax Exemption For Data Center Equipment

Ind. Code § 6-2.5-15-0.5— "Advanced computing"
Ind. Code § 6-2.5-15-1— "Corporation"
Ind. Code § 6-2.5-15-2— "Data center equipment"
Ind. Code § 6-2.5-15-3— "Eligible data center costs"
Ind. Code § 6-2.5-15-3-b— "Eligible data center costs"
Ind. Code § 6-2.5-15-4— "Entity"
Ind. Code § 6-2.5-15-5— "Facility"
Ind. Code § 6-2.5-15-5-b— "Facility"
Ind. Code § 6-2.5-15-5.7— "I-Light"
Ind. Code § 6-2.5-15-6— "Interest in qualified data center"
Ind. Code § 6-2.5-15-6.5— "Interest in a quantum computing research, advanced computing, and defense infrastructure network"
Ind. Code § 6-2.5-15-7— "Operator"
Ind. Code § 6-2.5-15-7-b— "Operator"
Ind. Code § 6-2.5-15-8— "Owner"
Ind. Code § 6-2.5-15-9— "Qualified colocation tenant"
Ind. Code § 6-2.5-15-9-b— "Qualified colocation tenant"
Ind. Code § 6-2.5-15-10— "Qualified data center"
Ind. Code § 6-2.5-15-11— "Qualified data center equipment"
Ind. Code § 6-2.5-15-11-b— "Qualified equipment"
Ind. Code § 6-2.5-15-12— "Qualified data center user"
Ind. Code § 6-2.5-15-13— "Qualified investment"
Ind. Code § 6-2.5-15-13-b— "Qualified investment"
Ind. Code § 6-2.5-15-13.2— "Quantum safe fiber network"
Ind. Code § 6-2.5-15-13.3— "Quantum safe fiber network equipment"
Ind. Code § 6-2.5-15-13.4— "Quantum computing research, advanced computing, and defense infrastructure network"
Ind. Code § 6-2.5-15-14— Specific transaction award certificate to make purchases that are exempt; duration of certificate
Ind. Code § 6-2.5-15-14-b— Specific transaction award certificate to make purchases that are exempt; duration of certificate
Ind. Code § 6-2.5-15-15— Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
Ind. Code § 6-2.5-15-15-b— Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
Ind. Code § 6-2.5-15-16— Sales tax exemption
Ind. Code § 6-2.5-15-16-b— Sales tax exemption
Ind. Code § 6-2.5-15-17— Procedures for claiming the credit; exemption certificate
Ind. Code § 6-2.5-15-17-b— Procedures for claiming the credit; exemption certificate
Ind. Code § 6-2.5-15-18— Notice of noncompliance; assessment
Ind. Code § 6-2.5-15-18-b— Notice of noncompliance; assessment
Ind. Code § 6-2.5-15-19— Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Ind. Code § 6-2.5-15-19-b— Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Ind. Code § 6-2.5-15-20— Economic and fiscal impact study
Ind. Code § 6-2.5-15-20-b— Economic and fiscal impact study