Indiana § 6-8-12-2 "Eligible event"

Indiana Statutes

§ 6-8-12-2 — "Eligible event"

Indiana § 6-8-12-2

Art. 8MISCELLANEOUS

Ch. 12Eligible Event; Exemption From Taxation

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Bluebook

Ind. Code § 6-8-12-2 (2026).

Text

As used in this chapter, "eligible event" means:

(1)an event known as the Super Bowl that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(1) of this chapter;

(2)an event known as the Men's Final Four or the Women's Final Four, including the ancillary events associated with the Men's Final Four or the Women's Final Four, that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(2) of this chapter;

(3)an event comprising an All-Star Weekend conducted by an eligible entity described in section 1(a)(3) or 1(a)(4) of this chapter, including an All-Star Game, All-Star Saturday Night, Rising Stars Challenge, Celebrity Game, D-League All-Star Game, and additional events as the eligible entity described in section 1(a)(3) or

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As used in this chapter, "eligible event" means:
(1) an event known as the Super Bowl that is conducted after
December 31, 2011, by an eligible entity described in section
1(a)(1) of this chapter;
(2) an event known as the Men's Final Four or the Women's Final
Four, including the ancillary events associated with the Men's
Final Four or the Women's Final Four, that is conducted after
December 31, 2011, by an eligible entity described in section
1(a)(2) of this chapter;
(3) an event comprising an All-Star Weekend conducted by an
eligible entity described in section 1(a)(3) or 1(a)(4) of this
chapter, including an All-Star Game, All-Star Saturday Night,
Rising Stars Challenge, Celebrity Game, D-League All-Star
Game, and additional events as the eligible entity described in
section 1(a)(3) or 1(a)(4) of this chapter may establish; or
(4) an event known as the College Football Playoff National
Championship, including the ancillary events associated with the
College Football Playoff National Championship, that is
conducted after December 31, 2021, by an eligible entity
described in section 1(a)(5) of this chapter.

Legislative History

As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.25; P.L.239-2017, SEC.21; P.L.108-2019, SEC.131; P.L.13-2025, SEC.2.