Ind. Code § 23-17-32-2
As used in this chapter, "nonprofit hospital" means a hospital licensed under IC 16-21 :
(2) that is:
(B) exempt from state or local taxes.
The term does not include a county hospital or municipal hospital licensed under IC 16-21-2 that is governed by IC 16-22-2 , IC 16-22-8 , or IC 16-23 .
As added by P.L.221-2023, SEC.2.