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.