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

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

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

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