Indiana § 6-2.5-15-14 Specific transaction award certificate to make purchases that are
exempt; duration of certificate

Indiana Statutes

§ 6-2.5-15-14 — Specific transaction award certificate to make purchases that are exempt; duration of certificate

Indiana § 6-2.5-15-14

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 15Gross Retail and Use Tax Exemption For Data Center

This text of Indiana § 6-2.5-15-14 (Specific transaction award certificate to make purchases that are exempt; duration of certificate) 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 § 6-2.5-15-14 (2026).

Text

Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec. 14.

(a)A qualified data center user that holds an interest in a qualified data center may apply to the corporation for a specific transaction award certificate to make purchases, other than the purchase of utilities described in IC 6-2.5-4-5, that are exempt under this chapter. The request must be on a form prescribed by the corporation.

(b)The corporation has exclusive authority over issues related to issuing a specific transaction award certificate.

(c)If the corporation issues a specific transaction award certificate under this chapter, the certificate must state that the facility is a qualified data center.

(d)A specific transaction award certificate issued b

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Note: This version of section effective until 1-1-2026. See also
following version of this section, effective 1-1-2026.
Sec. 14. (a) A qualified data center user that holds
an interest in a qualified data center may apply to the corporation for
a specific transaction award certificate to make purchases, other than
the purchase of utilities described in IC 6-2.5-4-5, that are exempt
under this chapter. The request must be on a form prescribed by the
corporation.
(b) The corporation has exclusive authority over issues related to
issuing a specific transaction award certificate.
(c) If the corporation issues a specific transaction award certificate
under this chapter, the certificate must state that the facility is a
qualified data center.
(d) A specific transaction award certificate issued by the corporation
shall expire not later than:
(A) twenty-five (25) years after the date of issuance; or
(B) fifty (50) years after the date of issuance if the qualified
investment is seven hundred fifty million dollars ($750,000,000)
or greater.