Indiana Code 7.1-1-3-16.4. “Entertainment”
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Sec. 16.4. “Entertainment”, for purposes of IC 7.1-5-5, means one (1) or more of the following:
(2) Attendance at a sporting event or an event featuring live performances.
(1) Participation in a sporting event.
(3) Meals.
(4) Beverages.
(5) Ground transportation provided in connection with an activity described in subdivisions (1) through (4).
As added by P.L.270-2017, SEC.3. Amended by P.L.216-2019, SEC.1.