{"data":{"id":"us-in/ic-6-2.5-15-7","jurisdiction":"us-in","citation":"IC 6-2.5-15-7","heading":"\"Operator\"","body":"Sec. 7. As used in this chapter, \"operator\" means an entity, other than an owner or a qualified colocation tenant, operating a data center or a quantum computing research, advanced computing, and defense infrastructure network pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor, or any other individual or entity responsible for the control, oversight, or maintenance of a facility. The term also includes an affiliate of an operator.","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#6-2.5-15-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fb9f43010d49d0ed0b51446b793ec1b362f66cc97b3bb5295295bfc3145aa05e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-6.5","next":"us-in/ic-6-2.5-15-8"},"notice":"GroundRules: Original legal text. Not legal advice."}