Ind. Code § 6-2.5-15-16

Current through P.L. 171-2024

Section 6-2.5-15-16 - Sales tax exemption

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

(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.

IC 6-2.5-15-16

Added by P.L. 256-2019,SEC. 2, eff. 1/1/2019.