IC 6-2.5-15-9: "Qualified colocation tenant"
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. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a:
(1) qualified data center; or
(2) quantum computing, advanced computing, and defense infrastructure network;
that is certified under this chapter to use or occupy all or part of the data center or quantum computing, advanced computing, and defense infrastructure network for a period of two (2) or more years.
Collected 2026-09-09T01:51:39Z. Source file · JSON