GroundRules
IC 6-10-1-5: Prohibition
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 10. TAXATION OF INTERNET ACCESS
- Chapter 1. Prohibition on State or Local Tax on Internet Access
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON