Indiana § 6-2.5-15-15 Requirement for qualified data center user to enter into an agreement
with the corporation; required provisions

Indiana Statutes

§ 6-2.5-15-15 — Requirement for qualified data center user to enter into an agreement with the corporation; required provisions

Indiana·Art. 2.5 STATE GROSS RETAIL AND USE TAXES·Ch. 15 Gross Retail and Use Tax Exemption For Data Center

Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate:

(1)The corporation shall require the qualified data center user to enter into an agreement with the corporation as a condition of receiving a specific transaction award certificate under this chapter.

(2)The agreement with the corporation must include:

(A)a detailed description of the project that is the subject of the agreement;

(B)the duration of the specific transaction award certificate and the first taxable year for which the award provided by this chapter may be used; and

(C)a requirement that the qualified data center user annually report to th

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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. 15. The following apply if the corporation
approves an application for a specific transaction award certificate:
(1) The corporation shall require the qualified data center user to
enter into an agreement with the corporation as a condition of
receiving a specific transaction award certificate under this
chapter.
(2) The agreement with the corporation must include:
(A) a detailed description of the project that is the subject of the
agreement;
(B) the duration of the specific transaction award certificate and
the first taxable year for which the award provided by this
chapter may be used; and
(C) a requirement that the qualified data center user annually
report to the corporation on the amount of taxes that were not
paid by the qualified data center user in connection with the
purchase of data center equipment.

Indiana § 6-2.5-15-15 (Requirement for qualified data center user to enter into an agreement with the corporation; required provisions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.