Indiana § 6-2.5-5-13 Intrastate telecommunication services; video, Internet access, or VOIP
services; equipment

Indiana Statutes

§ 6-2.5-5-13 — Intrastate telecommunication services; video, Internet access, or VOIP services; equipment

Indiana § 6-2.5-5-13

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-13 (Intrastate telecommunication services; video, Internet access, or VOIP services; equipment) 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 § 6-2.5-5-13 (2026).

Text

Transactions involving tangible personal property are exempt from the state gross retail tax, if:

(1)the property is:

(A)classified as central office equipment, station equipment or apparatus, station connection, wiring, or large private branch exchanges according to the uniform system of accounts which was adopted and prescribed for the utility by the Indiana utility regulatory commission;

(B)mobile telecommunications switching office equipment, radio or microwave transmitting or receiving equipment, including, without limitation, towers, antennae, and property that perform a function similar to the function performed by any of the property described in clause (A); or

(C)a part of a national, regional, or local headend or similar facility operated by a person furnishing video services

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Transactions involving tangible personal
property are exempt from the state gross retail tax, if:
(1) the property is:
(A) classified as central office equipment, station equipment or
apparatus, station connection, wiring, or large private branch
exchanges according to the uniform system of accounts which
was adopted and prescribed for the utility by the Indiana utility
regulatory commission;
(B) mobile telecommunications switching office equipment,
radio or microwave transmitting or receiving equipment,
including, without limitation, towers, antennae, and property
that perform a function similar to the function performed by any
of the property described in clause (A); or
(C) a part of a national, regional, or local headend or similar
facility operated by a person furnishing video services, cable
radio services, satellite television or radio services, or Internet
access services; and
(2) the person acquiring the property:
(A) furnishes or sells intrastate telecommunication service in a
retail transaction described in IC 6-2.5-4-6; or
(B) uses the property to furnish:
(i) video services or Internet access services; or
(ii) VOIP services.
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.23-1988, SEC.11; P.L.71-1993, SEC.9; P.L.182-2009(ss),
SEC.177.