IC 6-2.5-15-7: "Operator"
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. 7. As used in this chapter, "operator" means an entity, other than an owner or a qualified colocation tenant, operating a data center or a quantum computing research, advanced computing, and defense infrastructure network pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor, or any other individual or entity responsible for the control, oversight, or maintenance of a facility. The term also includes an affiliate of an operator.
Collected 2026-09-09T01:51:39Z. Source file · JSON