Ind. Code ch. 6-8-12

in effect

Ind. Code § 6-8-12-1 "Eligible entity"

Sec. 1. (a) As used in this chapter, "eligible entity" means: (1) the National Football League and its affiliates; (2) the National Collegiate Athletic Association and its affiliates; (3) the National Basketball Association and its affiliates; (4) the Women's National Basketball Association and its affiliates; and (5) the College Football Playoff Group and its affiliates. (b) The College Football Playoff Group described in subsection (a)(5) is comprised of the American Athletic Conference, Atlantic Coast Conference, the Big Ten Conference, Inc., the Big 12 Conference, Inc., Conference USA, Mid-American Conference, Mountain West Conference, Pac-12 Conference, Southeastern Conference, Sun Belt Conference, University of Notre Dame Du Lac, and BCS Properties, LLC. As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.24; P.L.239-2017, SEC.20; P.L.108-2019, SEC.130; P.L.13-2025, SEC.1.

Ind. Code § 6-8-12-2 "Eligible event"

Sec. 2. As used in this chapter, "eligible event" means: (1) an event known as the Super Bowl that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(1) of this chapter; (2) an event known as the Men's Final Four or the Women's Final Four, including the ancillary events associated with the Men's Final Four or the Women's Final Four, that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(2) of this chapter; (3) an event comprising an All-Star Weekend conducted by an eligible entity described in section 1(a)(3) or 1(a)(4) of this chapter, including an All-Star Game, All-Star Saturday Night, Rising Stars Challenge, Celebrity Game, D-League All-Star Game, and additional events as the eligible entity described in section 1(a)(3) or 1(a)(4) of this chapter may establish; or (4) an event known as the College Football Playoff National Championship, including the ancillary events associated with the College Football Playoff National Championship, that is conducted after December 31, 2021, by an eligible entity described in section 1(a)(5) of this chapter. As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.25; P.L.239-2017, SEC.21; P.L.108-2019, SEC.131; P.L.13-2025, SEC.2.

Ind. Code § 6-8-12-3 Tax exemption; exceptions

Sec. 3. (a) Except as provided in subsections (b) and (c), all property owned by an eligible entity, revenues of an eligible entity, and expenditures and transactions of an eligible entity: (1) in connection with an eligible event; and (2) resulting from holding an eligible event in Indiana or making preparatory advance visits to Indiana in connection with an eligible event; are exempt from taxation in Indiana for all purposes. (b) Salaries and wages paid to employees of the National Collegiate Athletic Association and its affiliates that are ordinarily subject to taxation under: (1) IC 6-3-1 through IC 6-3-7; and (2) IC 6-3.6; are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event. (c) Salaries and wages paid to employees of an eligible entity described in section 1(a)(3) or 1(a)(4) of this chapter that are ordinarily subject to taxation under: (1) IC 6-3-1 through IC 6-3-7; and (2) IC 6-3.6; are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event. As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.26; P.L.197-2016, SEC.73; P.L.239-2017, SEC.22; P.L.13-2025, SEC.3.

Ind. Code § 6-8-12-4 Marion County admissions tax not applicable

Sec. 4. The excise tax under IC 6-9-13 does not apply to an eligible event. As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.

Ind. Code § 6-8-12-5 Findings

Sec. 5. The general assembly finds that: (1) this chapter has been enacted as a requirement to host an eligible event in Indiana and that an eligible event would not be held in Indiana without the exemptions provided in this chapter; (2) notwithstanding the exemptions provided in this chapter, an eligible event held in Indiana would generate a significant economic impact for Indiana and additional revenues from taxes affected by this chapter; and (3) the exemptions provided in this chapter will not reduce or adversely affect the levy and collection of taxes pledged to the payment of bonds, notes, leases, or subleases payable from those taxes. As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026