IC 6-2.5-15-0.5 — "Advanced computing"
Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
Bills repealing this section
Section text
Revisor's Note: The effective date of IC 6-2.5-15-0.5 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 0.5. As used in this chapter, "advanced computing" means a computational method or technology, including hardware, software, and quantum safe fiber network equipment, that is designed, engineered, and installed to solve large, complex problems or process large data sets, including quantum computing, artificial intelligence, edge computing, and computational sets that use entanglement nodes that are beyond the capability of classical digital computational computing.
As added by P.L.178-2025, SEC.2.
Source: official publisher (2026 edition)