"Tax on Internet Access or the Use of Internet Access"

1. Law
2. Indiana Code
3. Taxation
4. Taxation of Internet Access
5. Prohibition on State or Local Tax on Internet Access
6. "Tax on Internet Access or the Use of Internet Access"

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.

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