Indiana Statutes
§ 6-2.5-15-16 — Sales tax exemption
Indiana § 6-2.5-15-16
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 15Gross Retail and Use Tax Exemption For Data Center
This text of Indiana § 6-2.5-15-16 (Sales tax exemption) 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 § 6-2.5-15-16 (2026).
Text
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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-15-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-15-16.