IC 6-2.5-15-11: "Qualified equipment"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
Sec. 11. As used in this chapter, "qualified equipment" means data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment in a qualified data center or a quantum computing research, advanced computing, and defense infrastructure network.
Collected 2026-09-09T01:51:39Z. Source file · JSON