Indiana Statutes
§ 6-10-1-5 — Prohibition
Indiana § 6-10-1-5
JurisdictionIndiana
Art. 10TAXATION OF INTERNET ACCESS
Ch. 1Prohibition on State or Local Tax on Internet Access
This text of Indiana § 6-10-1-5 (Prohibition) 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 § 6-10-1-5 (2026).
Text
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.
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Legislative History
As added by P.L.44-2015, SEC.1.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-10-1-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-10-1-5.