Indiana § 6-2.5-15-17 Procedures for claiming the credit; exemption certificate

Indiana Statutes

§ 6-2.5-15-17 — Procedures for claiming the credit; exemption certificate

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.

17.A qualified data center user is not entitled to the exemption provided by section 16 of this chapter unless the qualified data center user provides the seller with an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation. In the case of utilities described in IC 6-2.5-4-5, the qualified data center user may issue an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation to cover all utility purchases from that seller. However, for the corporation to issue a specific transaction award cer

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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. 17. A qualified data center user is not entitled
to the exemption provided by section 16 of this chapter unless the
qualified data center user provides the seller with an exemption
certificate on a form prescribed by the department and a copy of the
specific transaction award certificate issued by the corporation. In the
case of utilities described in IC 6-2.5-4-5, the qualified data center user
may issue an exemption certificate on a form prescribed by the
department and a copy of the specific transaction award certificate
issued by the corporation to cover all utility purchases from that seller.
However, for the corporation to issue a specific transaction award
certificate for utilities described in IC 6-2.5-4-5, the qualified data
center user must agree to report and remit use tax under this article to
the department on the part of the utility purchases used for
administration of the facility.

Indiana § 6-2.5-15-17 (Procedures for claiming the credit; exemption certificate) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.