IC 6-2.5-15-5 — "Facility"
Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
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Section text
Revisor's Note: The effective date of amendment of IC 6-2.5-15-5 by P.L.178-2025, SEC.4 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 5. As used in this chapter, "facility" means one (1) or more tracts of land in Indiana and: (1) a structure or building contained on the land used specifically for: (A) quantum research or commercialization; (B) quantum safe fiber network equipment; (C) advanced computing; (D) quantum research or advanced computing for the defense industry; (E) the qualified equipment that is placed in the structure or building; or (F) one (1) or more quantum safe fiber networks; including any structures and personal property contained on the land that is required to operate a quantum safe fiber network; and (2) any structures and personal property contained on the land for the operation of a data center; in either a single location or multiple distributed locations.
As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.4.
Source: official publisher (2026 edition)