§ 6-10-1-4

(a) As used in this chapter, 'tax on Internet access or the use of Internet access' means a tax on Internet access, or any use of Internet access, regardless of whether the tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax.(b) The term does not include a tax levied upon or measured by net income, capital stock, net worth, or property value.As added by P.L.44-2015, SEC.1.