Indiana Code - Taxation - Title 6, Section 6-9-34-2

Admission tax rate

Sec. 2. (a) As used in this section, "paid admission" refers to each
person who pays a price for admission to any event described in
section 1(a) of this chapter. The term does not include persons who
are entitled to be at an event without having paid a price for
admission.
(b) The entertainment facility admission tax equals fifty cents
($.50) for each paid admission to an event described in section 1 of
this chapter.

As added by P.L.254-2003, SEC.13.

Last modified: May 28, 2006