{"data":{"id":"us-in/ic-6-2.5-15-9","jurisdiction":"us-in","citation":"IC 6-2.5-15-9","heading":"\"Qualified colocation tenant\"","body":"Sec. 9. As used in this chapter, \"qualified colocation tenant\" means an entity that contracts with the owner or operator of a:\n(1) qualified data center; or\n(2) quantum computing, advanced computing, and defense infrastructure network;\nthat is certified under this chapter to use or occupy all or part of the data center or quantum computing, advanced computing, and defense infrastructure network for a period of two (2) or more years.","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#6-2.5-15-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"70ac7564ae6050d974d84fe2c90c506f08388d301b8150f6e30b2feaf5e0c752","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-15-8","next":"us-in/ic-6-2.5-15-10"},"notice":"GroundRules: Original legal text. Not legal advice."}