Indiana Statutes
§ 6-2.5-12-12 — "Private communication service"
Indiana·Art. 2.5 STATE GROSS RETAIL AND USE TAXES·Ch. 12 Taxing Situs of Nonmobile Telecommunications
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.
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"