Revisor's Note: The effective date of amendment of IC 6-2.5-15-9 by P.L.178-2025, SEC.8 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a: (1) qualified data center; or (2) quantum computing, advanced computing, and defense infrastructure network; that is certified under this chapter to use or occupy all or part of the data center or quantum computing, advanced computing, and defense infrastructure network for a period of two (2) or more years. As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.8.
"Qualified colocation tenant"
Ind. Code § 6-2.5-15-9, under Gross Retail and Use Tax Exemption For Data Center Equipment.
Ind. Code § 6-2.5-15-9