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IN HB1317
Bill
Status
1/13/2015
Primary Sponsor
Eric Koch
Click for details
AI Summary
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Creates Article 10 in Indiana Code Chapter 6-10 prohibiting state and political subdivision taxation of Internet access services effective upon passage.
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Defines "Internet access" as a service enabling users to connect to the Internet to access content, information, or other services, including communications services, email, instant messaging, video clips, and personal electronic storage capacity when furnished as part of the service.
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Excludes voice, audio, or video programming and other products using Internet protocol from the definition of taxable Internet access.
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Permits taxation of aggregated Internet access charges if not separately stated and the provider cannot reasonably identify Internet access charges from its books and records kept in regular business operations.
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Declares an emergency for the act to enable immediate implementation.
Legislative Description
Prohibition on taxation of Internet access. Provides that neither the state nor a political subdivision may impose, assess, collect, or attempt to collect a tax on Internet access or the use of Internet access.
Last Action
Representative Hale added as coauthor
1/15/2015