IC 6-10-1-4: "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.