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) 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 Sales tax exemption Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026. Revisor's Note: The effective date of amendment of IC 6-2.5-15-16 by P.L.178-2025, SEC.16 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 16. The sale of qualified data center or quantum computing research, advanced computing, and defense infrastructure network equipment is exempt from the state gross retail tax if the qualified data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment, as applicable: (1) is sold to a qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network approved by the corporation under this chapter; and (2) will be located in a qualified data center, or is a part of a quantum safe fiber network or is a part of a quantum computing research, advanced computing, and defense infrastructure network.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.