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§ 6-2-5-15-19 — 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. § 6-2-5-15-19
Indiana Legal Code

§ 6-2-5-15-19

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Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user for a specific transaction award certificate, the corporation's certification of the qualified data center remains in effect, even if there is a future transfer, sale, or disposition, directly or indirectly, of the qualified data center. A subsequent owner shall enter into an agreement with the corporation before the subsequent owner is entitled to receive a specific transaction award certificate for the remainder of the eligibility period.As added by P.L.256-2019, SEC.2.