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IN SB0080
Bill
AI Summary
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Adds new Article 10 to Indiana Code (IC 6-10) prohibiting state and local taxes on Internet access, effective upon passage.
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Defines "Internet access" as services enabling users to connect to the Internet to access content, information, or services, including related communications services and incidental services like email, instant messaging, video clips, and electronic storage.
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Excludes from the definition voice, audio, or video programming and other Internet protocol-based products or services with separate charges unrelated to Internet access.
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Prohibits the state and political subdivisions from imposing, assessing, collecting, or attempting to collect any tax on Internet access or its use, including under existing sales tax law (IC 6-2.5).
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Exempts franchise fees and utility regulatory commission fees imposed under federal Communications Act provisions if they recover direct costs or do not exceed incremental direct costs for public right-of-way use.
Legislative Description
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
Public Law 44
4/23/2015