Ind. Code § 7.1-1-3-16.4

Current through P.L. 171-2024

Section 7.1-1-3-16.4 - "Entertainment"

"Entertainment", for purposes of IC 7.1-5-5, means one (1) or more of the following:

(1) Participation in a sporting event.

(2) Attendance at a sporting event or an event featuring live performances.

(3) Meals.

(4) Beverages.

(5) Ground transportation provided in connection with an activity described in subdivisions (1) through (4).

IC 7.1-1-3-16.4

Amended by P.L. 216-2019,SEC. 1, eff. 7/1/2019.

Added by P.L. 270-2017,SEC. 3, eff. 5/2/2017.