Sec. 6. As used in this chapter, "interest in a qualified data center" means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center. As added by P.L.256-2019, SEC.2.
"Interest in qualified data center"
Ind. Code § 6-2.5-15-6, under Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment.
Ind. Code § 6-2.5-15-6