Indiana Code Title 6. Taxation § 6-2.5-15-17

Sec. 17. A qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network operator is not entitled to the exemption provided by section 16 of this chapter unless the qualified data center user or the quantum computing research, advanced computing, and defense infrastructure network operator provides the seller with an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation.  In the case of utilities described in IC 6-2.5-4-5, the qualified data center user may issue an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation to cover all utility purchases from that seller.  However, for the corporation to issue a specific transaction award certificate for utilities described in IC 6-2.5-4-5, the qualified data center user must agree to report and remit use tax under this article to the department on the part of the utility purchases used for administration of the facility.