Sec. 11. As used in this chapter, "qualified data center equipment" means data center equipment located at a qualified data center. As added by P.L.256-2019, SEC.2.
"Qualified data center equipment"
Ind. Code § 6-2.5-15-11, under Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment.
Ind. Code § 6-2.5-15-11