Indiana Code
Chapter 4. Retail Transactions of Retail Merchant
6-2.5-4-6. Taxation of Telecommunication Services; Aggregation of Taxable and Nontaxable Services on Customer Bills

Sec. 6. (a) A person is a retail merchant making a retail transaction when the person:
(1) furnishes or sells an intrastate telecommunication service; and
(2) receives gross retail income from billings or statements rendered to customers.
(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when:
(1) the person furnishes or sells telecommunication services to another person described in this section or in section 5 of this chapter;
(2) the person furnishes telecommunications services to another person who is providing prepaid calling services or prepaid wireless calling services in a retail transaction to customers who access the services described in section 13 of this chapter;
(3) the person furnishes intrastate mobile telecommunications service (as defined in IC 6-8.1-15-7) to a customer with a place of primary use that is not located in Indiana (as determined under IC 6-8.1-15); or
(4) the person furnishes or sells value added nonvoice data services in a retail transaction to a customer.
(c) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding subsections (a) and (b), if charges for telecommunication services, ancillary services, Internet access, audio services, or video services that are not taxable under this article are aggregated with and not separately stated from charges subject to taxation under this article, the charges for nontaxable telecommunication services, ancillary services, Internet access, audio services, or video services are subject to taxation unless the service provider can reasonably identify the charges not subject to the tax from the service provider's books and records kept in the regular course of business.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993, SEC.5; P.L.8-1996, SEC.3; P.L.8-1998, SEC.1; P.L.104-2002, SEC.1; P.L.5-2004, SEC.1; P.L.145-2007, SEC.7; P.L.84-2011, SEC.1.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 2.5. State Gross Retail and Use Taxes

Chapter 4. Retail Transactions of Retail Merchant

6-2.5-4-1. Selling at Retail

6-2.5-4-2. Repealed

6-2.5-4-3. Water Softening and Conditioning Business

6-2.5-4-4. Renting or Furnishing Rooms, Lodgings, or Other Accommodations; Facilitator Is Retail Merchant

6-2.5-4-4.2. Repealed

6-2.5-4-4.5. Repealed

6-2.5-4-5. Power Subsidiaries of Public Utilities

6-2.5-4-6. Taxation of Telecommunication Services; Aggregation of Taxable and Nontaxable Services on Customer Bills

6-2.5-4-7. Repealed

6-2.5-4-8. Governmental Entities; Private or Proprietary Activities

6-2.5-4-9. Sale of Property to Be Added to Structures or Facilities; Time and Material Contracts; Contractor Required to Collect Sales Tax; Exemption

6-2.5-4-10. Rental or Leasing of Personal Property; Sale of Property Rented or Leased in Course of Business; Exclusion

6-2.5-4-11. Cable Television Service; Satellite Television or Radio Service

6-2.5-4-12. Auction Sales; Exceptions

6-2.5-4-13. Definition of Retail Merchant Making Retail Transaction

6-2.5-4-14. Notice; Proposed Public Vendors; Identification of Delinquent Taxpayers

6-2.5-4-15. Bundled Transactions

6-2.5-4-16. Repealed

6-2.5-4-16.2. Aircraft Leasing or Renting and Flight Instruction Services

6-2.5-4-16.4. Specified Digital Products

6-2.5-4-16.7. Prewritten Computer Software

6-2.5-4-17. Computer Software Maintenance Contracts

6-2.5-4-18. Marketplace Facilitator Considered the Retail Merchant of Retail Transactions Facilitated for Sellers on Its Marketplace