Indiana Code
Chapter 12. Eligible Event; Exemption From Taxation
6-8-12-1. "Eligible Entity"

Sec. 1. (a) As used in this chapter, "eligible entity" means:
(1) the National Football League and its affiliates;
(2) the National Collegiate Athletic Association and its affiliates;
(3) the National Basketball Association and its affiliates; and
(4) the College Football Playoff Group and its affiliates.
(b) The College Football Playoff Group described in subsection (a)(4) is comprised of the American Athletic Conference, Atlantic Coast Conference, the Big Ten Conference, Inc., the Big 12 Conference, Inc., Conference USA, Mid-American Conference, Mountain West Conference, Pac-12 Conference, Southeastern Conference, Sun Belt Conference, University of Notre Dame Du Lac, and BCS Properties, LLC.
As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.24; P.L.239-2017, SEC.20; P.L.108-2019, SEC.130.