Indiana § 6-2.5-15-19 Continuing effect of specific transaction award certificate following
transfer or sale of qualified data center

Indiana Statutes

§ 6-2.5-15-19 — Continuing effect of specific transaction award certificate following transfer or sale of qualified data center

Indiana § 6-2.5-15-19

Art. 2.5STATE GROSS RETAIL AND USE TAXES

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

This text of Indiana § 6-2.5-15-19 (Continuing effect of specific transaction award certificate following transfer or sale of qualified data center) 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 § 6-2.5-15-19 (2026).

Text

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

19.Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user for a specific transaction award certificate, the corporation's certification of the qualified data center remains in effect, even if there is a future transfer, sale, or disposition, directly or indirectly, of the qualified data center. A subsequent owner shall enter into an agreement with the corporation before the subsequent owner is entitled to receive a specific transaction award certificate for the remainder of the eligibil

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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. 19. Except as provided in section 18 of this
chapter, if the corporation approves a qualified data center user's
application to receive a specific transaction award certificate and enters
into an agreement with the qualified data center user for a specific
transaction award certificate, the corporation's certification of the
qualified data center remains in effect, even if there is a future transfer,
sale, or disposition, directly or indirectly, of the qualified data center.
A subsequent owner shall enter into an agreement with the corporation
before the subsequent owner is entitled to receive a specific transaction
award certificate for the remainder of the eligibility period.