Indiana Statutes
§ 6-3-1-37 — "Telecommunication services"
The term "telecommunication services" has the meaning set forth in IC 6-2.5-1-27.5, except that telecommunication services also includes those items described in the following:
(1)IC 6-2.5-1-27.5(c)(1) associated with telecommunications
services.
(2)IC 6-2.5-1-27.5(c)(4) associated with telecommunications
services or the provision of services described in subdivision (4).
(3)IC 6-2.5-1-27.5(c)(6).
(4)IC 6-2.5-1-27.5(c)(7).
(5)IC 6-2.5-1-27.5(c)(8) associated with telecommunications
services.
(6)IC 6-2.5-1-27.5(c)(9)(B) and IC 6-2.5-1-27.5(c)(9)(C), except
to the extent the item consists of specified digital products under
IC 6-2.5-1-26.5.
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Legislative History
As added by P.L.158-2019, SEC.5.
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Repealed§ 6-1.1-1-14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"