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Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-16

Sales tax exemption

Official textiga.in.govlast amended

Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.
Revisor's Note: The effective date of amendment of IC 6-2.5-15-16 by P.L.178-2025, SEC.16 was changed to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 16. The sale of qualified data center or quantum computing research, advanced computing, and defense infrastructure network equipment is exempt from the state gross retail tax if the qualified data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment, as applicable:

# (1)

is sold to a qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network approved by the corporation under this chapter; and

# (2)

will be located in a qualified data center, or is a part of a quantum safe fiber network or is a part of a quantum computing research, advanced computing, and defense infrastructure network.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.16.

Amendment history

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.16.

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Nearby sections (25 sections)
  1. 6-2.5-15-7 · "Operator"
  2. 6-2.5-15-8 · "Owner"
  3. 6-2.5-15-9 · "Qualified colocation tenant"
  4. 6-2.5-15-10 · "Qualified data center"
  5. 6-2.5-15-11 · "Qualified data center equipment"
  6. 6-2.5-15-12 · "Qualified data center user"
  7. 6-2.5-15-13 · "Qualified investment"
  8. 6-2.5-15-13.2 · "Quantum safe fiber network"
  9. 6-2.5-15-13.3 · "Quantum safe fiber network equipment"
  10. 6-2.5-15-13.4 · "Quantum computing research, advanced computing, and
  11. 6-2.5-15-14 · Specific transaction award certificate to make purchases…
  12. 6-2.5-15-15 · Requirement for qualified data center user to enter into…
  13. 6-2.5-15-16 · Sales tax exemption
  14. 6-2.5-15-17 · Procedures for claiming the credit; exemption certificate
  15. 6-2.5-15-18 · Notice of noncompliance; assessment
  16. 6-2.5-15-19 · Continuing effect of specific transaction award…
  17. 6-2.5-15-20 · Economic and fiscal impact study
  18. 6-3-1-1 · Short title
  19. 6-3-1-2 · Construction of definitions
  20. 6-3-1-2.5 · "Armed forces of the United States"
  21. 6-3-1-2.7 · "National Guard"
  22. 6-3-1-3 · Repealed
  23. 6-3-1-3.1 · Repealed
  24. 6-3-1-3.5 · "Adjusted gross income"
  25. 6-3-1-3.7 · Expired
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