IC 6-2.5-15-6.5 — "Interest in a quantum computing research, advanced computing, and defense infrastructure network"
Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment
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Section text
Sec. 6.5. (a) As used in this chapter, "interest in a quantum computing research, advanced computing, and defense infrastructure network" means an entity that is the owner of, the operator of, or a qualified colocation tenant in, any element of a quantum safe fiber network or a quantum computing, advanced computing, and defense infrastructure network. (b) The term includes an interest in a portion of a quantum computing research, advanced computing, and defense infrastructure network.
As added by P.L.178-2025, SEC.6. Amended by P.L.23-2026, SEC.35.
Source: official publisher (2026 edition)