Indiana Statutes
§ 6-8.1-15-19 — Identification of nontaxable services
Indiana § 6-8.1-15-19
JurisdictionIndiana
Art. 8.1DEPARTMENT OF STATE REVENUE; TAX
Ch. 15Taxing Situs of Mobile Telecommunications Service
This text of Indiana § 6-8.1-15-19 (Identification of nontaxable 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 § 6-8.1-15-19 (2026).
Text
If charges for nontaxable mobile
telecommunications service are aggregated with and not separately
stated from charges that are subject to taxation, the charges for
nontaxable mobile telecommunications service are subject to taxation
unless the home service provider can reasonably identify charges not
subject to the tax, charge, or fee from its books and records that are
kept in the regular course of business.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
As added by P.L.104-2002, SEC.2.
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Repealed§ 6-1.1-1-14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 § 6-8.1-15-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-15-19.