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Indiana · Snapshot 2026

IC 6-2.5-15-7: "Operator"

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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. 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

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