Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.
As added by P.L.257-2003, SEC.31.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 12. Taxing Situs of Nonmobile Telecommunications Service
6-2.5-12-1. "Air to Ground Radiotelephone Service"
6-2.5-12-2. "Call by Call Basis"
6-2.5-12-3. "Communications Channel"
6-2.5-12-5. "Customer Channel Termination Point"
6-2.5-12-7. "Home Service Provider"
6-2.5-12-8. "Mobile Telecommunications Service"
6-2.5-12-9. "Place of Primary Use"
6-2.5-12-10. "Post Paid Calling Service"
6-2.5-12-11. "Prepaid Calling Service"
6-2.5-12-11.5. "Prepaid Wireless Calling Service"
6-2.5-12-12. "Private Communication Service"
6-2.5-12-13. "Service Address"
6-2.5-12-14. Sourcing of Telecommunications Service Sold Call by Call
6-2.5-12-16. Sourcing of Particular Types of Telecommunications Services