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2021 Indiana Code
Title 6. Taxation
Article 10. Taxation of Internet Access
Chapter 1. Prohibition on State or Local Tax on Internet Access
6-10-1-1. "Internet"
Universal Citation: IN Code § 6-10-1-1 (2021)
Sec. 1. As used in this chapter, "Internet" means the myriad of computer and telecommunications facilities, including equipment and operating software, that comprises the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol (or any predecessor or successor protocols to that protocol) to communicate information of all kinds by wire or radio.
As added by P.L.44-2015, SEC.1.
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