§ 6-2.5-15-6.5 — "Interest in a quantum computing research, advanced computing, and defense infrastructure network"

Indiana § 6-2.5-15-6.5

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 15: Gross Retail and Use Tax Exemption For Data Center

Text

Effective 1-1-2026.
Revisor's Note: The effective date of IC 6-2.5-15-6.5 was changed
to 1-1-2026 by P.L.213-2025, SEC.337.
Sec. 6.5. As used in this chapter, "interest in a
quantum computing research, advanced computing, and defense
infrastructure network" means an entity that is the owner of, the
operator of, or a qualified colocation tenant in, any element of a
quantum safe fiber network or a quantum computing, advanced
computing, and defense infrastructure network.
(b) The term includes an interest in a portion of a quantum
computing research, advanced computing, and defense infrastructure
network.

Legislative History

As added by P.L.178-2025, SEC.6.