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

§ 6-2-5-15-5

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As used in this chapter, 'facility' means one (1) or more tracts of land in Indiana and any structures and personal property contained on the land for the operation of a data center in either a single location or multiple distributed locations.As added by P.L.256-2019, SEC.2.