Sec. 27.5. (a) "Telecommunication services" means electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points.
(b) The term includes a transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing regardless of whether the service:
(1) is referred to as voice over Internet protocol services; or
(2) is classified by the Federal Communications Commission as enhanced or value added.
(c) The term does not include the following:
(1) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser whose primary purpose for the underlying transaction is the processed data or information.
(2) Installation or maintenance of wiring or equipment on a customer's premises.
(3) Tangible personal property.
(4) Advertising, including but not limited to directory advertising.
(5) Billing and collection services provided to third parties.
(6) Internet access service.
(7) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. Radio and television audio and video programming services include cable service as defined in 47 U.S.C. 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3.
(8) Ancillary services.
(9) Digital products delivered electronically, including the following:
(A) Software.
(B) Music.
(C) Video.
(D) Reading materials.
(E) Ring tones.
As added by P.L.145-2007, SEC.5.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
6-2.5-1-1. "Unitary Transaction"
6-2.5-1-2. "Retail Transaction" and "Retail Unitary Transaction"
6-2.5-1-5. "Gross Retail Income"
6-2.5-1-6. "Like Kind Exchange"
6-2.5-1-7.5. "Postage Charges"
6-2.5-1-9. "Tax Year" or "Taxable Year"
6-2.5-1-10. "Commercial Printing"
6-2.5-1-10.7. "Advertising and Promotional Direct Mail"
6-2.5-1-11. "Alcoholic Beverages"
6-2.5-1-11.3. "Ancillary Services"
6-2.5-1-11.5. "Bundled Transaction"
6-2.5-1-12.5. "Children's Diapers"
6-2.5-1-14. "Computer Software"
6-2.5-1-14.5. "Computer Software Maintenance Contract"
6-2.5-1-14.7. "Construction Material"
6-2.5-1-15. "Delivered Electronically"
6-2.5-1-16. "Dietary Supplement"
6-2.5-1-16.2. "Digital Audio Works"
6-2.5-1-16.3. "Digital Audiovisual Works"
6-2.5-1-18. "Durable Medical Equipment"
6-2.5-1-20. "Food and Food Ingredients"
6-2.5-1-20.1. "Industrial Processing Service"
6-2.5-1-20.2. "Industrial Processor"
6-2.5-1-20.3. "Intrastate Telecommunications Service"
6-2.5-1-21. "Lease" or "Rental"
6-2.5-1-21.5. "Licensed Practitioner"
6-2.5-1-21.9. "Marketplace Facilitator"
6-2.5-1-22. "Mobility Enhancing Equipment"
6-2.5-1-22.2. "Other Direct Mail"
6-2.5-1-22.3. "Prepaid Calling Service"
6-2.5-1-22.4. "Prepaid Wireless Calling Service"
6-2.5-1-22.5. "Power Subsidiary"
6-2.5-1-24. "Prewritten Computer Software"
6-2.5-1-25. "Prosthetic Device"
6-2.5-1-25.5. "Public Utility"
6-2.5-1-26.5. "Specified Digital Products"
6-2.5-1-27. "Tangible Personal Property"
6-2.5-1-27.2. "Telecommunications Nonrecurring Charges"
6-2.5-1-27.5. "Telecommunication Services"
6-2.5-1-27.7. "Time and Material Contract"