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

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Taxing Situs of Nonmobile Telecommunications Service
  6. Sourcing of Telecommunications Service Sold on Other Basis; Sourcing of Internet Access Service or Ancillary Services

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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.


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