Indiana Statutes
§ 6-2.5-15-7 — "Operator"
Indiana § 6-2.5-15-7
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 15Gross Retail and Use Tax Exemption For Data Center
This text of Indiana § 6-2.5-15-7 ("Operator") 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 § 6-2.5-15-7 (2026).
Text
Note: This version of section effective until 1-1-2026. See also following version of this section, effective 1-1-2026. Sec.
7.As used in this chapter, "operator" means an
entity, other than an owner or a qualified colocation tenant, operating
a data center pursuant to a lease or other contract with the owner or a
lessor. The term includes a licensed property management company, a
property lessor, or any other individual or entity responsible for the
control, oversight, or maintenance of a facility. The term also includes
an affiliate of an operator.
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Legislative History
As added by P.L.256-2019, 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Repealed§ 6-1.1-1-14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 § 6-2.5-15-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-15-7.