{"data":{"id":"us-in/ic-6-10-1-4","jurisdiction":"us-in","citation":"IC 6-10-1-4","heading":"\"Tax on Internet access or the use of Internet access\"","body":"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.\n(b) The term does not include a tax levied upon or measured by net income, capital stock, net worth, or property value.","path":["TITLE 6. TAXATION","ARTICLE 10. TAXATION OF INTERNET ACCESS","Chapter 1. Prohibition on State or Local Tax on Internet Access"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-10-1-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"72bd213633ee1895001f40337cd77bb755fe77f33788bd0ba187e6c408d64eef","source_id":"us-in","stale":false,"prev":"us-in/ic-6-10-1-3","next":"us-in/ic-6-10-1-5"},"notice":"GroundRules: Original legal text. Not legal advice."}