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