Interstate Mobile Telecommunications

  1. Law
  2. Indiana Code
  3. Taxation
  4. Utility Receipts Tax
  5. Deductions
  6. Interstate Mobile Telecommunications

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Sec. 5. A taxpayer is entitled to a deduction for gross receipts exempt from taxation under IC 6-8.1-15 and the Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).

As added by P.L.192-2002(ss), SEC.47.


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