Sec. 13. As used in this chapter, "qualified investment" means, with respect to a qualified data center, the aggregate nonduplicative eligible data center costs expended by any entity with an interest in the qualified data center. As added by P.L.256-2019, SEC.2.
"Qualified investment"
Ind. Code § 6-2.5-15-13, under Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment.
Ind. Code § 6-2.5-15-13