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IC 6-2.5-15 – Gross Retail and Use Tax Exemption For Data Center Equipment | Midpage
Collections
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"
4
"Entity"
5
"Facility"
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"
8
"Owner"
9
"Qualified colocation tenant"
10
"Qualified data center"
11
"Qualified equipment"
12
"Qualified data center user"
13
"Qualified investment"
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
15
Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
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
17
Procedures for claiming the credit; exemption certificate
18
Notice of noncompliance; assessment
19
Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
20
Economic and fiscal impact study