Sec. 5. As used in this chapter, "facility" means one (1) or more tracts of land in Indiana and 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.
"Facility"
Ind. Code § 6-2.5-15-5, under Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment.
Ind. Code § 6-2.5-15-5