Indiana Statutes
§ 6-2.5-15-0.5 — "Advanced computing"
Indiana § 6-2.5-15-0.5
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 15Gross Retail and Use Tax Exemption For Data Center
This text of Indiana § 6-2.5-15-0.5 ("Advanced computing") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-2.5-15-0.5 (2026).
Text
Effective 1-1-2026.
Revisor's Note: The effective date of IC 6-2.5-15-0.5 was changed
to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 0.5. As used in this chapter, "advanced
computing" means a computational method or technology, including
hardware, software, and quantum safe fiber network equipment, that is
designed, engineered, and installed to solve large, complex problems
or process large data sets, including quantum computing, artificial
intelligence, edge computing, and computational sets that use
entanglement nodes that are beyond the capability of classical digital
computational computing.
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Legislative History
As added by P.L.178-2025, SEC.2.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-15-0.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-15-0.5.