Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-10-1-2

"Internet access"

Official textiga.in.govlast amended

Sec. 2. (a) As used in this chapter, "Internet access" means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communications, transmission, or similar services, and without regard to whether a provider of the service is subject to regulation by the Federal Communications Commission as a common carrier under 47 U.S.C. 201 et seq.

(b) The term also includes the following:

# (1)

The purchase, use, or sale of communications services, including telecommunications services (as defined in IC 6-2.5-1-27.5), by a provider of a service described in subsection (a), to the extent the communications services are purchased, used, or sold to provide the service described in subsection (a) or to otherwise enable users to access content, information, or other services offered over the Internet.

# (2)

Services that are incidental to the provision of a service described in subsection (a), when furnished to users as part of such service, including a home page, electronic mail and instant messaging (including voice-capable and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity.

# (3)

A home page, electronic mail and instant messaging (including voice-capable and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity that are provided independently or that are not packaged with Internet access.

(c) The term does not include:

(1) voice, audio, or video programming; or

(2) other products and services, except services described in subsection (a) or (b), that use Internet protocol or any successor protocol and for which there is a charge, regardless of whether the charge is separately stated or aggregated with the charge for services described in subsection (a) or (b).
As added by P.L.44-2015, SEC.1. Amended by P.L.149-2016, SEC.32.

Amendment history

As added by P.L.44-2015, SEC.1. Amended by P.L.149-2016, SEC.32.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (16 sections)
  1. 6-9-77-1 · Application
  2. 6-9-77-2 · Application of definitions
  3. 6-9-77-3 · Fiscal body ability to adopt ordinance to impose tax
  4. 6-9-77-4 · Applicable transactions
  5. 6-9-77-5 · Tax rate
  6. 6-9-77-6 · Imposition, payment, and collection of tax
  7. 6-9-77-7 · Amounts received paid monthly to treasurer of state; warrants
  8. 6-9-77-8 · Food and beverage tax receipts fund
  9. 6-9-77-9 · Uses of money in fund
  10. 6-9-77-10 · Covenant of general assembly with holders of obligations
  11. 6-9-77-11 · Termination and expiration
  12. 6-10-1-1 · "Internet"
  13. 6-10-1-2 · "Internet access"
  14. 6-10-1-3 · "Tax"
  15. 6-10-1-4 · "Tax on Internet access or the use of Internet access"
  16. 6-10-1-5 · Prohibition
Full table of contents →