IC 6-2.5-15-16: Sales tax exemption

Sec. 16. The sale of qualified data center or quantum computing research, advanced computing, and defense infrastructure network equipment is exempt from the state gross retail tax if the qualified data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment, as applicable:

(1) is sold to a qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network approved by the corporation under this chapter; and

(2) will be located in a qualified data center, or is a part of a quantum safe fiber network or is a part of a quantum computing research, advanced computing, and defense infrastructure network.