{"data":{"id":"us-in/ic-6-2.5-15-5","jurisdiction":"us-in","citation":"IC 6-2.5-15-5","heading":"\"Facility\"","body":"Sec. 5. As used in this chapter, \"facility\" means one (1) or more tracts of land in Indiana and:\n(1) a structure or building contained on the land used specifically for:\n(A) quantum research or commercialization;\n(B) quantum safe fiber network equipment;\n(C) advanced computing;\n(D) quantum research or advanced computing for the defense industry;\n(E) the qualified equipment that is placed in the structure or building; or\n(F) one (1) or more quantum safe fiber networks;\nincluding any structures and personal property contained on the land that is required to operate a quantum safe fiber network; and\n(2) any structures and personal property contained on the land for the operation of a data center;\nin either a single location or multiple distributed locations.","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#6-2.5-15-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1a45c5c1e6560c623eb1afd187f3ad6d1f5523253271b6b733021b43e4a6f1ae","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-4","next":"us-in/ic-6-2.5-15-5.7"},"notice":"GroundRules: Original legal text. Not legal advice."}