Indiana Code — Title 6 (Taxation)
IC 6-10-1-4
"Tax on Internet access or the use of Internet access"
Official textiga.in.govlast amended
Sec. 4.
# (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.
As added by P.L.44-2015, SEC.1.
Amendment history
As added by P.L.44-2015, SEC.1.
Source: view the official text
Nearby sections (14 sections)
- 6-9-77-3 · Fiscal body ability to adopt ordinance to impose tax
- 6-9-77-4 · Applicable transactions
- 6-9-77-5 · Tax rate
- 6-9-77-6 · Imposition, payment, and collection of tax
- 6-9-77-7 · Amounts received paid monthly to treasurer of state; warrants
- 6-9-77-8 · Food and beverage tax receipts fund
- 6-9-77-9 · Uses of money in fund
- 6-9-77-10 · Covenant of general assembly with holders of obligations
- 6-9-77-11 · Termination and expiration
- 6-10-1-1 · "Internet"
- 6-10-1-2 · "Internet access"
- 6-10-1-3 · "Tax"
- 6-10-1-4 · "Tax on Internet access or the use of Internet access"
- 6-10-1-5 · Prohibition