{"data":{"id":"us-in/ic-6-2.5-15-6","jurisdiction":"us-in","citation":"IC 6-2.5-15-6","heading":"\"Interest in qualified data center\"","body":"Sec. 6. As used in this chapter, \"interest in a qualified data center\" means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center.","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#6-2.5-15-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fc456def534daa7dd9edbdecc370316534fa2eca272f6e1b068af4fd3cb6e22c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-5.7","next":"us-in/ic-6-2.5-15-6.5"},"notice":"GroundRules: Original legal text. Not legal advice."}