Sec. 16. 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. As added by P.L.256-2019, SEC.2.
Sales tax exemption
Ind. Code § 6-2.5-15-16, under Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment.
Ind. Code § 6-2.5-15-16