"Customer Channel Termination Point"

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Taxing Situs of Nonmobile Telecommunications Service
  6. "Customer Channel Termination Point"

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Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications.

As added by P.L.257-2003, SEC.31.


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