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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
6-10-1-5. Prohibition
Universal Citation: IN Code § 6-10-1-5 (2021)
Sec. 5. Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access.
As added by P.L.44-2015, SEC.1.
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