Indiana Statutes
§ 6-2.5-12-14 — Sourcing of telecommunications service sold call by call
Indiana § 6-2.5-12-14
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 12Taxing Situs of Nonmobile Telecommunications
This text of Indiana § 6-2.5-12-14 (Sourcing of telecommunications service sold call by call) 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 § 6-2.5-12-14 (2026).
Text
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.
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"§ 6-1.1-1-12
"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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-12-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-12-14.