"Owner"

Ind. Code § 6-2.5-15-8, under Chapter 15. Gross Retail and Use Tax Exemption For Data Center Equipment.

Ind. Code § 6-2.5-15-8

Sec. 8. As used in this chapter, "owner" means an entity holding fee title to a facility. The term also includes an affiliate of an owner. As added by P.L.256-2019, SEC.2.

IC 6-2.5-15-9 "Qualified colocation tenant" Sec. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a qualified data center that is certified under this chapter to use or occupy all or part of the data center for a period of two (2) or more years. As added by P.L.256-2019, SEC.2.