Indiana § 6-10-1-4 "Tax on Internet access or the use of Internet access"

Indiana Statutes

§ 6-10-1-4 — "Tax on Internet access or the use of Internet access"

Indiana § 6-10-1-4

Art. 10TAXATION OF INTERNET ACCESS

Ch. 1Prohibition on State or Local Tax on Internet Access

This text of Indiana § 6-10-1-4 ("Tax on Internet access or the use of Internet access") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-10-1-4 (2026).

Text

(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.

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(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.