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§ 6-2-5-15-14 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 2.5 - State Gross Retail and Use Taxes/
  6. Chapter 15 - Gross Retail and Use Tax Exemption for Data Center Equipment6-2.5-15-1. "Corporation"/
  7. § 6-2-5-15-14
Indiana Legal Code

§ 6-2-5-15-14

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(a) A qualified data center user that holds an interest in a qualified data center may apply to the corporation for a specific transaction award certificate to make purchases, other than the purchase of utilities described in IC 6-2.5-4-5, that are exempt under this chapter. The request must be on a form prescribed by the corporation.(b) The corporation has exclusive authority over issues related to issuing a specific transaction award certificate.(c) If the corporation issues a specific transaction award certificate under this chapter, the certificate must state that the facility is a qualified data center.(d) A specific transaction award certificate issued by the corporation shall expire not later than:(A) twenty-five (25) years after the date of issuance; or(B) fifty (50) years after the date of issuance if the qualified investment is seven hundred fifty million dollars ($750,000,000) or greater.As added by P.L.256-2019, SEC.2.