§ 6-10-1-3 — "Tax"

(a) As used in this chapter, the term "tax"
means:
(1) any charge that is imposed by the state or a political
subdivision of the state for the purpose of generating revenues for
governmental purposes and, except as provided in subsection (b),
is not a fee imposed for a specific privilege, service, or benefit
conferred; or
(2) the imposition on a seller of an obligation to collect and to
remit to the state or a political subdivision of the state any gross
retail tax, sales tax, or use tax imposed on a buyer by such a
governmental entity.
(b) The term does not include any franchise fee or similar fee
imposed by the Indiana utility regulatory commission under IC 8-1-34-23 under Section 622 or 653 of the Communications Act of
1934 (47 U.S.C. 542, 47 U.S.C. 573), or any other fee related to
obligations or telecommunications carriers under the Communications
Act of 1934 (47 U.S.C. 151 et seq.), except to the extent that:
(1) the fee is not imposed for the purpose of recovering direct
costs incurred by the franchising or other governmental authority
from providing the specific privilege, service, or benefit conferred
to the payor of the fee; or
(2) the fee is imposed for the use of a public right-of-way based
on a percentage of the service revenue and the fee exceeds the
incremental direct costs incurred by the governmental authority
associated with the provision of that right-of-way to the provider
of Internet access service.
(c) For purposes of subsection (b), "direct costs" means costs
incurred by a governmental authority solely because of an Internet
service provider's use of the public right-of-way. The term does not
include costs that the governmental authority would have incurred if
the Internet service provider did not make such use of the public
right-of-way. Direct costs shall be determined in a manner consistent
with generally accepted accounting principles.

Legislative History

As added by P.L.44-2015, SEC.1.