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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
6-10-1-4. "Tax on Internet Access or the Use of Internet Access"
Universal Citation: IN Code § 6-10-1-4 (2021)
Sec. 4. (a) As used in this chapter, "tax on Internet access or the use of Internet access" means a tax on Internet access, or any use of Internet access, regardless of whether the tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax.
(b) The term does not include a tax levied upon or measured by net income, capital stock, net worth, or property value.
As added by P.L.44-2015, SEC.1.
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