Taxing Situs of Nonmobile Telecommunications Service

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Taxing Situs of Nonmobile Telecommunications Service

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Section
6-2.5-12-1

"Air to Ground Radiotelephone Service"

Section
6-2.5-12-2

"Call by Call Basis"

Section
6-2.5-12-3

"Communications Channel"

Section
6-2.5-12-4

"Customer"

Section
6-2.5-12-5

"Customer Channel Termination Point"

Section
6-2.5-12-6

"End User"

Section
6-2.5-12-7

"Home Service Provider"

Section
6-2.5-12-8

"Mobile Telecommunications Service"

Section
6-2.5-12-9

"Place of Primary Use"

Section
6-2.5-12-10

"Post Paid Calling Service"

Section
6-2.5-12-11

"Prepaid Calling Service"

Section
6-2.5-12-11.5

"Prepaid Wireless Calling Service"

Section
6-2.5-12-12

"Private Communication Service"

Section
6-2.5-12-13

"Service Address"

Section
6-2.5-12-14

Sourcing of Telecommunications Service Sold Call by Call

Section
6-2.5-12-15

Sourcing of Telecommunications Service Sold on Other Basis; Sourcing of Internet Access Service or Ancillary Services

Section
6-2.5-12-16

Sourcing of Particular Types of Telecommunications Services