Indiana Statutes
§ 6-2.5-15-9 — "Qualified colocation tenant"
Indiana § 6-2.5-15-9
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 15Gross Retail and Use Tax Exemption For Data Center
This text of Indiana § 6-2.5-15-9 ("Qualified colocation tenant") 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 § 6-2.5-15-9 (2026).
Text
Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec.
9.As used in this chapter, "qualified colocation
tenant" means an entity that contracts with the owner or operator of a
qualified data center that is certified under this chapter to use or occupy
all or part of the data center for a period of two (2) or more years.
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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Repealed§ 6-1.1-1-14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 § 6-2.5-15-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-15-9.