Indiana Statutes

§ 6-2.5-12-12 — "Private communication service"

Indiana § 6-2.5-12-12
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 12Taxing Situs of Nonmobile Telecommunications

This text of Indiana § 6-2.5-12-12 ("Private communication service") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-12-12 (2026).

Text

As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

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

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Indiana § 6-2.5-12-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-12-12.