Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 2.5 - STATE GROSS RETAIL AND USE TAXES
Chapter 15 - GROSS RETAIL AND USE TAX EXEMPTION FOR DATA CENTER EQUIPMENT
Section 6-2.5-15-6 - "Interest in qualified data center"

Ind. Code § 6-2.5-15-6

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Current through P.L. 171-2024
Section 6-2.5-15-6 - "Interest in qualified data center"

As used in this chapter, "interest in a qualified data center" means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center.

IC 6-2.5-15-6

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