{"data":{"id":"us-in/ic-6-2.5-15-19","jurisdiction":"us-in","citation":"IC 6-2.5-15-19","heading":"Continuing effect of specific transaction award certificate following transfer or sale of qualified data center","body":"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.","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#6-2.5-15-19","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c5503f1ee9071c5b71f66ffbb1a5f4ab89ed561d89d598a54694a8b63b0ff35a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-18","next":"us-in/ic-6-2.5-15-20"},"notice":"GroundRules: Original legal text. Not legal advice."}