Sec. 37. The term "telecommunication services" has the meaning set forth in IC 6-2.5-1-27.5, except that telecommunication services also includes those items described in the following:
(1) IC 6-2.5-1-27.5(c)(1) associated with telecommunications services.
(2) IC 6-2.5-1-27.5(c)(4) associated with telecommunications services or the provision of services described in subdivision (4).
(3) IC 6-2.5-1-27.5(c)(6).
(4) IC 6-2.5-1-27.5(c)(7).
(5) IC 6-2.5-1-27.5(c)(8) associated with telecommunications services.
(6) IC 6-2.5-1-27.5(c)(9)(B) and IC 6-2.5-1-27.5(c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5.
As added by P.L.158-2019, SEC.5.
Structure Indiana Code
6-3-1-2. Construction of Definitions
6-3-1-2.5. "Armed Forces of the United States"
6-3-1-3.5. "Adjusted Gross Income"
6-3-1-11. "Internal Revenue Code"
6-3-1-19. "Partnership" and "Partner"
6-3-1-21. "Nonbusiness Income"
6-3-1-22. "Commercial Domicile"
6-3-1-26. "Foreign Corporation"
6-3-1-28. "Combined Income Tax Return"
6-3-1-29. "Eligible Individual"
6-3-1-30. "Holocaust Victim's Settlement Payment"
6-3-1-31. "Victim of the September 11 Terrorist Attack"
6-3-1-32. "September 11 Terrorist Attack Settlement Payment"
6-3-1-33. "Bonus Depreciation"
6-3-1-34. "Qualified Military Income"
6-3-1-34.5. "Captive Real Estate Investment Trust"
6-3-1-35. "Pass Through Entity"
6-3-1-36. "Eligible Community Foundation"