Indiana Statutes
§ 6-2.5-15-16 — Sales tax exemption
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. 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
(2)will be located in a qualified data center.
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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Repealed§ 6-1.1-1-14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"