§ 6-2.5-1-27.5 — "Telecommunication services"

Indiana § 6-2.5-1-27.5

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 1: Definitions

Text

5. (a) "Telecommunication services" means
electronic transmission, conveyance, or routing of voice, data, audio,
video, or any other information or signals to a point, or between or
among points.
(b) The term includes a transmission, conveyance, or routing in
which computer processing applications are used to act on the form,
code, or protocol of the content for purposes of transmission,
conveyance, or routing regardless of whether the service:
(1) is referred to as voice over Internet protocol services; or
(2) is classified by the Federal Communications Commission as
enhanced or value added.
(c) The term does not include the following:
(1) Data processing and information services that allow data to be
generated, acquired, stored, processed, or retrieved and delivered
by an electronic transmission to a purchaser whose primary
purpose for the underlying transaction is the processed data or
information.
(2) Installation or maintenance of wiring or equipment on a
customer's premises.
(3) Tangible personal property.
(4) Advertising, including but not limited to directory advertising.
(5) Billing and collection services provided to third parties.
(6) Internet access service.
(7) Radio and television audio and video programming services,
regardless of the medium, including the furnishing of
transmission, conveyance, and routing of the services by the
programming service provider. Radio and television audio and
video programming services include cable service as defined in
47 U.S.C. 522(6) and audio and video programming services
delivered by commercial mobile radio service providers, as
defined in 47 CFR 20.3.
(8) Ancillary services.
(9) Digital products delivered electronically, including the
following:
(A) Software.
(B) Music.
(C) Video.
(D) Reading materials.
(E) Ring tones.

Legislative History

As added by P.L.145-2007, SEC.5.