IC 6-2.5-15-19: Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's or a quantum computing research, advanced computing, and defense infrastructure network operator's application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user or the quantum computing research, advanced computing, and defense infrastructure network operator for a specific transaction award certificate, the corporation's certification of the qualified data center or the quantum computing research, advanced computing, and defense infrastructure network remains in effect, even if there is a future transfer, sale, or disposition, directly or indirectly, of the qualified data center or the quantum computing research, advanced computing, and defense infrastructure network. 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.
Collected 2026-09-09T01:51:39Z. Source file · JSON