Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of:
(1) telecommunications services sold on a basis other than a call by call basis;
(2) Internet access service; or
(3) an ancillary service;
is sourced to the customer's place of primary use.
As added by P.L.257-2003, SEC.31. Amended by P.L.182-2009(ss), SEC.184.
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