§ 6-8.1-15-14 — Sourcing of telecommunications service

Indiana § 6-8.1-15-14

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 15: Taxing Situs of Mobile Telecommunications Service

Text

(a) Notwithstanding any other law, mobile
telecommunications service provided in a taxing jurisdiction to a
customer, the charges for which are billed by or for the customer's
home service provider, are considered to be provided by the customer's
home service provider.
(b) All charges for mobile telecommunications service that are
considered to be provided by the customer's home service provider
under this chapter are authorized to be subjected to tax, charge, or fee
by the taxing jurisdictions whose territorial limits encompass the
customer's place of primary use, regardless of where the mobile
telecommunication service originates, terminates, or passes through.
(c) This chapter does not:
(1) authorize a taxing jurisdiction to impose a tax, charge, or fee
that the jurisdiction is not otherwise authorized to impose; or
(2) modify, impair, supersede, or authorize the modification,
impairment, or supersession of the law of any taxing jurisdiction
pertaining to taxation except as expressly provided by this
chapter.

Legislative History

As added by P.L.104-2002, SEC.2.