IC 6-2.5-15-19 — Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
Bills amending this section
Section text
Revisor's Note: The effective date of amendment of IC 6-2.5-15-19 by P.L.178-2025, SEC.19 was changed to 1-1-2026 by P.L.213-2025, SEC.337. 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.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.19.
Source: official publisher (2026 edition)