IC 6-2.5-15-11 — "Qualified equipment"
Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
Bills amending this section
Section text
Revisor's Note: The effective date of amendment of IC 6-2.5-15-11 by P.L.178-2025, SEC.9 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 11. As used in this chapter, "qualified equipment" means data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment in a qualified data center or a quantum computing research, advanced computing, and defense infrastructure network.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.9.
Source: official publisher (2026 edition)