GroundRules
IC 6-2.5-15-13: "Qualified investment"
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. 13. As used in this chapter, "qualified investment" means, with respect to a:
(1) qualified data center, the aggregate nonduplicative eligible costs expended by any entity with an interest in the qualified data center; or
(2) quantum computing research, advanced computing, and defense infrastructure network, the aggregate nonduplicative eligible costs expended by any entity with an interest in the quantum computing research, advanced computing, and defense infrastructure network.
Collected 2026-09-09T01:51:39Z. Source file · JSON