IC 6-2.5-15-13.2: "Quantum safe fiber network"
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. 13.2. As used in this chapter, "quantum safe fiber network" means a fiber network that includes each of the following attributes:
(1) A deployed fiber infrastructure comprised of:
(A) standard single mode optical fibers (G.652.D) that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended);
(B) flexgrid reconfigurable photonic layer; and
(C) only coherent optical transponders with FIPS 140-3 certified L1 encryption (OTNsec) with support for external key from quantum key distribution servers that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended);
on electronics and glass.
(2) A fiber infrastructure that is connected to:
(A) a military installation of the United States of America;
(B) the Indiana National Guard;
(C) another military outlet or I-Light; or
(D) an institution of higher learning conducting quantum computing research or advanced computing research.
(3) A network engineered with physical intermediate access points (nodes) not more than sixty (60) miles apart.
(4) A network with physical intermediate access points (nodes) equipped with physical access control and remote monitoring.
(5) A network with quantum key distribution (QKD) servers deployed on every fiber span.
(6) A network that is not used for residential broadband and limited in use to less than fifteen percent (15%) for commercial broadband (ISP) applications.
(7) A network that complies with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144) as amended.
Collected 2026-09-09T01:51:39Z. Source file · JSON