Prohibited acts of a unit with respect to digital assets
Ind. Code § 36-1-3-15
in effectSec. 15. (a) The definitions in IC 5-36-1 apply throughout this section.
(b) A unit may not adopt or enforce a rule or other regulation that would have the effect of prohibiting, restricting, or impairing the ability of a person to:
(1) use or accept digital assets as a method of payment for legal goods and services; or
(2) take custody of digital assets using a self-hosted wallet or hardware wallet.
(c) A unit may not impose taxes or fees on:
(1) use or acceptance of digital assets as a method of payment for legal goods and services; or
(2) taking or maintaining custody of digital assets using a self-hosted wallet or hardware wallet;
that are not applicable to comparable financial transactions that do not involve digital assets.
As added by P.L.49-2026, SEC.15.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026