IC 6-2.5-15-6.5: "Interest in a quantum computing research, advanced computing, and defense infrastructure 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. 6.5. (a) As used in this chapter, "interest in a quantum computing research, advanced computing, and defense infrastructure network" means an entity that is the owner of, the operator of, or a qualified colocation tenant in, any element of a quantum safe fiber network or a quantum computing, advanced computing, and defense infrastructure network.
(b) The term includes an interest in a portion of a quantum computing research, advanced computing, and defense infrastructure network.
Collected 2026-09-09T01:51:39Z. Source file · JSON