Indiana Code Title 6. Taxation § 6-2.5-15-0.5

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.