Ind. Code § 7.1-1-3-16.4
"Entertainment"
As added by P.L.270-2017, SEC.3. Amended by P.L.216-2019, SEC.1.
"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).
As added by P.L.270-2017, SEC.3. Amended by P.L.216-2019, SEC.1.