Indiana Statutes

§ 6-2.5-15-13.3 — "Quantum safe fiber network equipment"

Indiana § 6-2.5-15-13.3
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 15Gross Retail and Use Tax Exemption For Data Center

This text of Indiana § 6-2.5-15-13.3 ("Quantum safe fiber network equipment") 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 § 6-2.5-15-13.3 (2026).

Text

Effective 1-1-2026. Revisor's Note: The effective date of IC 6-2.5-15-13.3 was changed to 1-1-2026 by P.L.213-2025, SEC.337. Sec. 13.3.

(a)As used in this chapter, "quantum safe fiber network equipment" means optical gear, transmission equipment, fiber, computer equipment, software, or any other equipment or software of any type purchased or leased for the processing, storage, retrieval, communication, or transmission of data over a quantum safe fiber network that:
(1)is preapproved by the corporation;
(2)adheres to all compliance standards of the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended) throughout the entire network, including all access physical intermediate access points (nodes);
(3)has a manufacturing origin point in North America;
(4)uses

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Legislative History

As added by P.L.178-2025, SEC.12.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-2.5-15-13.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-15-13.3.