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Indiana · Snapshot 2026

IC 6-2.5-15-12: "Qualified data center user"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment

Sec. 12. As used in this chapter, "qualified data center user" means an entity that is using qualified data center equipment.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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