Indiana Statutes
§ 6-8.1-15-19 — Identification of nontaxable services
Indiana·Art. 8.1 DEPARTMENT OF STATE REVENUE; TAX·Ch. 15 Taxing Situs of Mobile Telecommunications Service
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
Indiana § 6-8.1-15-19 (Identification of nontaxable services) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 6-1.1-1-14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"