{"data":{"id":"us-in/ic-6-2.5-15-14","jurisdiction":"us-in","citation":"IC 6-2.5-15-14","heading":"Specific transaction award certificate to make purchases that are exempt; duration of certificate","body":"Sec. 14. (a) A qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network operator that holds an interest in a qualified data center or an interest in a quantum computing research, advanced computing, and defense infrastructure network 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.\n(b) The corporation has exclusive authority over issues related to issuing a specific transaction award certificate.\n(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 or a quantum computing research, advanced computing, and defense infrastructure network, as applicable.\n(d) A specific transaction award certificate issued by the corporation shall expire not later than:\n(1) twenty-five (25) years after the date of issuance;\n(2) in the case of a qualified data center user, fifty (50) years after the date of issuance if the qualified investment is seven hundred fifty million dollars ($750,000,000) or greater; or\n(3) in the case of a quantum computing research, advanced computing, and defense infrastructure network operator, fifty (50) years after the date of issuance if the qualified investment is fifty million dollars ($50,000,000) or greater within three (3) years of the issuance of the transaction award certificate.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-15-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dc026337c18ef178372c70e8b495f44a24334a0541c99998e8799398cabe5790","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-13.4","next":"us-in/ic-6-2.5-15-15"},"notice":"GroundRules: Original legal text. Not legal advice."}