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Indiana · Snapshot 2026

IC 6-2.5-15-6.5: "Interest in a quantum computing research, advanced computing, and defense infrastructure network"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. 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

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