Chapter 1 Prohibition on State or Local Tax on Internet Access

Terms Used In Indiana Code > Title 6 > Article 10 - Taxation of Internet Access

  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • direct costs: means costs incurred by a governmental authority solely because of an Internet service provider's use of the public right-of-way. See Indiana Code 6-10-1-3
  • Internet: means the myriad of computer and telecommunications facilities, including equipment and operating software, that comprises the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol (or any predecessor or successor protocols to that protocol) to communicate information of all kinds by wire or radio. See Indiana Code 6-10-1-1
  • Internet access: means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communications, transmission, or similar services, and without regard to whether a provider of the service is subject to regulation by the Federal Communications Commission as a common carrier under 47 U. See Indiana Code 6-10-1-2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • tax: means :

    Indiana Code 6-10-1-3