{"data":{"id":"us-in/ic-6-10-1-5","jurisdiction":"us-in","citation":"IC 6-10-1-5","heading":"Prohibition","body":"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.","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#6-10-1-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"52ac2125d6c11d29143563797f8bc4adfa2b3d07c73c15bcb9614d99ccdce361","source_id":"us-in","stale":false,"prev":"us-in/ic-6-10-1-4","next":"us-in/ic-7.1-1-1-1"},"notice":"GroundRules: Original legal text. Not legal advice."}