Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access.
IC 6-10-1-5
Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access.
IC 6-10-1-5