Indiana Code
Chapter 12. Eligible Event; Exemption From Taxation
6-8-12-2. "Eligible Event"

Sec. 2. 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 NBA All-Star Weekend conducted by an eligible entity described in section 1(a)(3) of this chapter, including the NBA All-Star Game, All-Star Saturday Night, Rising Stars Challenge, Celebrity Game, D-League All-Star Game, and additional events as the NBA 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)(4) of this chapter.
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.