§ 6-2.5-12-13 — "Service address"

Indiana § 6-2.5-12-13

• Jurisdiction: Indiana
• Art. 2.5: STATE GROSS RETAIL AND USE TAXES
• Ch. 12: Taxing Situs of Nonmobile Telecommunications

Text

As used in this chapter, "service address"
means the following:
(1) The location of the telecommunications equipment to which
a customer's call is charged and from which the call originates or
terminates, regardless of where the call is billed or paid.
(2) If the location described in subdivision (1) is not known, the
origination point of the signal of the telecommunications services
first identified by either the seller's telecommunications system or
in information received by the seller from its service provider,
where the system used to transport such signals is not that of the
seller.
(3) If neither of the locations described in subdivision (1) or (2)
is known, the location of the customer's place of primary use.

Legislative History

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