Indiana Statutes
§ 6-2.5-15-13 — "Qualified investment"
Indiana § 6-2.5-15-13
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 15Gross Retail and Use Tax Exemption For Data Center
This text of Indiana § 6-2.5-15-13 ("Qualified investment") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-2.5-15-13 (2026).
Text
Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec.
13.As used in this chapter, "qualified
investment" means, with respect to a qualified data center, the
aggregate nonduplicative eligible data center costs expended by any
entity with an interest in the qualified data center.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
As added by P.L.256-2019, SEC.2.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-15-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-15-13.