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Indiana Code — Title 6 (Taxation)

IC 6-2.5-15-9

"Qualified colocation tenant"

Official textiga.in.govlast amended

Note: This version of section effective 1-1-2026. See also preceding version of this section, effective until 1-1-2026.
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.

Amendment history

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.8.

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Nearby sections (25 sections)
  1. 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
  2. 6-2.5-15-0.5 · "Advanced computing"
  3. 6-2.5-15-1 · "Corporation"
  4. 6-2.5-15-2 · "Data center equipment"
  5. 6-2.5-15-3 · "Eligible data center costs"
  6. 6-2.5-15-4 · "Entity"
  7. 6-2.5-15-5 · "Facility"
  8. 6-2.5-15-5.7 · "I-Light"
  9. 6-2.5-15-6 · "Interest in qualified data center"
  10. 6-2.5-15-6.5 · "Interest in a quantum computing research, advanced
  11. 6-2.5-15-7 · "Operator"
  12. 6-2.5-15-8 · "Owner"
  13. 6-2.5-15-9 · "Qualified colocation tenant"
  14. 6-2.5-15-10 · "Qualified data center"
  15. 6-2.5-15-11 · "Qualified data center equipment"
  16. 6-2.5-15-12 · "Qualified data center user"
  17. 6-2.5-15-13 · "Qualified investment"
  18. 6-2.5-15-13.2 · "Quantum safe fiber network"
  19. 6-2.5-15-13.3 · "Quantum safe fiber network equipment"
  20. 6-2.5-15-13.4 · "Quantum computing research, advanced computing, and
  21. 6-2.5-15-14 · Specific transaction award certificate to make purchases…
  22. 6-2.5-15-15 · Requirement for qualified data center user to enter into…
  23. 6-2.5-15-16 · Sales tax exemption
  24. 6-2.5-15-17 · Procedures for claiming the credit; exemption certificate
  25. 6-2.5-15-18 · Notice of noncompliance; assessment
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