{"data":{"id":"us-in/ic-6-2.5-15-12","jurisdiction":"us-in","citation":"IC 6-2.5-15-12","heading":"\"Qualified data center user\"","body":"Sec. 12. As used in this chapter, \"qualified data center user\" means an entity that is using qualified data center equipment.","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#6-2.5-15-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2f2d61274440d97eb754a10dae8db54dc12037fc93d6290101cd279d69e15548","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-11","next":"us-in/ic-6-2.5-15-13"},"notice":"GroundRules: Original legal text. Not legal advice."}