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·Art. 10 TAXATION OF INTERNET ACCESS·Ch. 1 Prohibition on State or Local Tax on Internet Access

(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.

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