{"data":{"id":"us-in/ic-6-2.5-15-8","jurisdiction":"us-in","citation":"IC 6-2.5-15-8","heading":"\"Owner\"","body":"Sec. 8. As used in this chapter, \"owner\" means an entity holding fee title to a facility. The term also includes an affiliate of an owner.","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#6-2.5-15-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"37adda065212516e2f3fc3bd6a3555811dbe1ed56890cf9a40db627ae51ccaf4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-7","next":"us-in/ic-6-2.5-15-9"},"notice":"GroundRules: Original legal text. Not legal advice."}