{"data":{"id":"us-in/ic-6-2.5-15-11","jurisdiction":"us-in","citation":"IC 6-2.5-15-11","heading":"\"Qualified equipment\"","body":"Sec. 11. As used in this chapter, \"qualified equipment\" means data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment in a qualified data center or a quantum computing research, advanced computing, and defense infrastructure network.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-15-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"800c7efea9f49913611a943058037d120c7a10ffd451e97a0209b96915f21033","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-10","next":"us-in/ic-6-2.5-15-12"},"notice":"GroundRules: Original legal text. Not legal advice."}