In 2008, the Ball State University Center for Business and Economic Research conducted a study on the impact of lodging on Indiana's economy as it relates to tourism development. By segmenting out lodging as the service sector to study, a focused look at the state's travel industry could take place. The results of that study were significant. Vetted by peers throughout the country, it was proven through the use of industry codes, that $15 is returned to the state for every $1 generated by hotel taxes and re-invested in tourism economic development. For a complete look at the study's executive summary, view the Ball State Tourism Study.