Indiana Statutes
§ 6-2.5-12-15 — Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services
Indiana § 6-2.5-12-15
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 12Taxing Situs of Nonmobile Telecommunications
This text of Indiana § 6-2.5-12-15 (Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services) 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 § 6-2.5-12-15 (2026).
Text
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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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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-12-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-12-15.