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).
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