{"data":{"id":"us-in/ic-6-8-14-4","jurisdiction":"us-in","citation":"IC 6-8-14-4","heading":"Admissions fee imposed; amount","body":"Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals:\n(1) the price of each admission to a qualified motorsports facility; multiplied by\n(2) the applicable percentage determined under subsection (b).\n(b) The applicable percentage is as follows:\n(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150).\n(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).\n(3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100).\n(c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 14. Motorsports Admissions Fee"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-14-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9bd9aa9fd8ffb19223e7d1bd680af4edb561a90028e84520247d6079e4879f23","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-14-3","next":"us-in/ic-6-8-14-5"},"notice":"GroundRules: Original legal text. Not legal advice."}