Sec. 12. As used in this chapter, "qualified data center user" means an entity that is using
qualified data center equipment. As added by P.L.256-2019, SEC.2.
"Qualified data center user"
Ind. Code § 6-2.5-15-12, under Gross Retail and Use Tax Exemption For Data Center Equipment.
Ind. Code § 6-2.5-15-12