Indiana Code 6-2.5-15-16. Sales tax exemption

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

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

data center equipment: means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. See Indiana Code 6-2.5-15-2
qualified data center: means one (1) or more buildings that:
Indiana Code 6-2.5-15-10
qualified data center user: means an entity that is using qualified data center equipment. See Indiana Code 6-2.5-15-12

(2) will be located in a qualified data center.

As added by P.L.256-2019, SEC.2.