Indiana Statutes
§ 6-2.5-12-15 — Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services
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, a sale of:
(1)telecommunications services sold on a basis other than a call
by call basis;
(2)Internet access service; or
(3)an ancillary service;
is sourced to the customer's place of primary use.
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Indiana § 6-2.5-12-15 (Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.257-2003, SEC.31. Amended by
P.L.182-2009(ss), SEC.184.
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Repealed§ 6-1.1-1-14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"