Indiana Code
Chapter 1. Prohibition on State or Local Tax on Internet Access
6-10-1-5. Prohibition

Sec. 5. 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.
As added by P.L.44-2015, SEC.1.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 10. Taxation of Internet Access

Chapter 1. Prohibition on State or Local Tax on Internet Access

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