6-2.5-15-7. “Operator”
Sec. 7. As used in this chapter, “operator” means an entity, other than an owner or a qualified colocation tenant, operating a data center pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor, or any other individual or entity responsible […]
6-2.5-15-8. “Owner”
Sec. 8. As used in this chapter, “owner” means an entity holding fee title to a facility. The term also includes an affiliate of an owner. As added by P.L.256-2019, SEC.2.
6-2.5-15-9. “Qualified Colocation Tenant”
Sec. 9. As used in this chapter, “qualified colocation tenant” means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years. As added by P.L.256-2019, […]
6-2.5-15-10. “Qualified Data Center”
Sec. 10. As used in this chapter, “qualified data center” means one (1) or more buildings that: (1) are rehabilitated or constructed to house a group of networked server computers in one (1) physical location in order to centralize the storage, management, and dissemination of data and information pertaining to a particular business, taxonomy, or […]
6-2.5-15-11. “Qualified Data Center Equipment”
Sec. 11. As used in this chapter, “qualified data center equipment” means data center equipment located at a qualified data center. As added by P.L.256-2019, SEC.2.
6-2.5-15-12. “Qualified Data Center User”
Sec. 12. As used in this chapter, “qualified data center user” means an entity that is using qualified data center equipment. As added by P.L.256-2019, SEC.2.
6-2.5-15-13. “Qualified Investment”
Sec. 13. As used in this chapter, “qualified investment” means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by any entity with an interest in the qualified data center. As added by P.L.256-2019, SEC.2.
6-2.5-15-14. Specific Transaction Award Certificate to Make Purchases That Are Exempt; Duration of Certificate
Sec. 14. (a) A qualified data center user that holds an interest in a qualified data center 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 […]
6-2.5-15-15. Requirement for Qualified Data Center User to Enter Into an Agreement With the Corporation; Required Provisions
Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate: (1) The corporation shall require the qualified data center user to enter into an agreement with the corporation as a condition of receiving a specific transaction award certificate under this chapter. (2) The agreement with the corporation must […]
6-2.5-15-16. Sales Tax Exemption
Sec. 16. The sale of qualified data center equipment is exempt from the state gross retail tax if the qualified data center equipment: (1) is sold to a qualified data center user approved by the corporation under this chapter; and (2) will be located in a qualified data center. As added by P.L.256-2019, SEC.2.