Chapter 15 - GROSS RETAIL AND USE TAX EXEMPTION FOR DATA CENTER EQUIPMENT
- Section 6-2.5-15-1 - "Corporation"
- Section 6-2.5-15-2 - "Data center equipment"
- Section 6-2.5-15-3 - "Eligible data center costs"
- Section 6-2.5-15-4 - "Entity"
- Section 6-2.5-15-5 - "Facility"
- Section 6-2.5-15-6 - "Interest in qualified data center"
- Section 6-2.5-15-7 - "Operator"
- Section 6-2.5-15-8 - "Owner"
- Section 6-2.5-15-9 - "Qualified colocation tenant"
- Section 6-2.5-15-10 - "Qualified data center"
- Section 6-2.5-15-11 - "Qualified data center equipment"
- Section 6-2.5-15-12 - "Qualified data center user"
- Section 6-2.5-15-13 - "Qualified investment"
- Section 6-2.5-15-14 - Specific transaction award certificate to make purchases that are exempt; duration of certificate
- Section 6-2.5-15-15 - Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
- Section 6-2.5-15-16 - Sales tax exemption
- Section 6-2.5-15-17 - Procedures for claiming the credit; exemption certificate
- Section 6-2.5-15-18 - Notice of noncompliance; assessment
- Section 6-2.5-15-19 - Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
- Section 6-2.5-15-20 - Economic and fiscal impact study