{"data":{"id":"us-in/ic-6-2.5-15-6.5","jurisdiction":"us-in","citation":"IC 6-2.5-15-6.5","heading":"\"Interest in a quantum computing research, advanced computing, and defense infrastructure network\"","body":"Sec. 6.5. (a) As used in this chapter, \"interest in a quantum computing research, advanced computing, and defense infrastructure network\" means an entity that is the owner of, the operator of, or a qualified colocation tenant in, any element of a quantum safe fiber network or a quantum computing, advanced computing, and defense infrastructure network.\n(b) The term includes an interest in a portion of 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#6-2.5-15-6.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"523a5fb17b6d698c25d50861f89f22c7336088bec51bc2d911a17019a9f6ec2e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-6","next":"us-in/ic-6-2.5-15-7"},"notice":"GroundRules: Original legal text. Not legal advice."}