Indiana Statutes
§ 6-2.5-12-14 — Sourcing of telecommunications service sold call by call
Indiana·Art. 2.5 STATE GROSS RETAIL AND USE TAXES·Ch. 12 Taxing Situs of Nonmobile Telecommunications
Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to:
(1)each level of taxing jurisdiction where the call originates and
terminates in that jurisdiction; or
(2)each level of taxing jurisdiction where the call either
originates or terminates and in which the service address is also
located.
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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Repealed§ 6-1.1-1-14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"