§ 16-a

Ind. Code § 6-2.5-15-16-a

Sales tax exemption

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

This provision is no longer in force

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

(1) is sold to a qualified data center user approved by the corporation under this chapter; and
(2) will be located in a qualified data center.

Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment:

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