Sec. 16.4. “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.