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Indiana Code
Title 6
2.5
Chapter 15
IC 6-2.5-15
Gross Retail and Use Tax Exemption For Data Center Equipment
0.5
"Advanced computing"
1
"Corporation"
2
"Data center equipment"
3
"Eligible data center costs"
3-a
"Eligible data center costs"
Repealed
3-b
"Eligible data center costs"
Repealed
4
"Entity"
5
"Facility"
5-a
"Facility"
Repealed
5-b
"Facility"
Repealed
5.7
"I-Light"
6
"Interest in qualified data center"
6.5
"Interest in a quantum computing research, advanced computing, and defense infrastructure network"
7
"Operator"
7-a
"Operator"
Repealed
7-b
"Operator"
Repealed
8
"Owner"
9
"Qualified colocation tenant"
9-a
"Qualified colocation tenant"
Repealed
9-b
"Qualified colocation tenant"
Repealed
10
"Qualified data center"
11
"Qualified equipment"
11-a
"Qualified data center equipment"
Repealed
11-b
"Qualified equipment"
Repealed
12
"Qualified data center user"
13
"Qualified investment"
13-a
"Qualified investment"
Repealed
13-b
"Qualified investment"
Repealed
13.2
"Quantum safe fiber network"
13.3
"Quantum safe fiber network equipment"
13.4
"Quantum computing research, advanced computing, and defense infrastructure network"
14
Specific transaction award certificate to make purchases that are exempt; duration of certificate
14-a
Specific transaction award certificate to make purchases that are exempt; duration of certificate
Repealed
14-b
Specific transaction award certificate to make purchases that are exempt; duration of certificate
Repealed
15
Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
15-a
Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
Repealed
15-b
Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
Repealed
15.5
Agreement with local unit; payment to local unit of certain amounts of state gross retail and use taxes not otherwise paid
16
Sales tax exemption
16-a
Sales tax exemption
Repealed
16-b
Sales tax exemption
Repealed
17
Procedures for claiming the credit; exemption certificate
17-a
Procedures for claiming the credit; exemption certificate
Repealed
17-b
Procedures for claiming the credit; exemption certificate
Repealed
18
Notice of noncompliance; assessment
18-a
Notice of noncompliance; assessment
Repealed
18-b
Notice of noncompliance; assessment
Repealed
19
Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
19-a
Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Repealed
19-b
Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Repealed
20
Economic and fiscal impact study
20-a
Economic and fiscal impact study
Repealed
20-b
Economic and fiscal impact study
Repealed