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2021 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 12. Taxing Situs of Nonmobile Telecommunications Service
- 6-2.5-12-1. "Air to Ground Radiotelephone Service"
- 6-2.5-12-2. "Call by Call Basis"
- 6-2.5-12-3. "Communications Channel"
- 6-2.5-12-4. "Customer"
- 6-2.5-12-5. "Customer Channel Termination Point"
- 6-2.5-12-6. "End User"
- 6-2.5-12-7. "Home Service Provider"
- 6-2.5-12-8. "Mobile Telecommunications Service"
- 6-2.5-12-9. "Place of Primary Use"
- 6-2.5-12-10. "Post Paid Calling Service"
- 6-2.5-12-11. "Prepaid Calling Service"
- 6-2.5-12-11.5. "Prepaid Wireless Calling Service"
- 6-2.5-12-12. "Private Communication Service"
- 6-2.5-12-13. "Service Address"
- 6-2.5-12-14. Sourcing of Telecommunications Service Sold Call by Call
- 6-2.5-12-15. Sourcing of Telecommunications Service Sold on Other Basis; Sourcing of Internet Access Service or Ancillary Services
- 6-2.5-12-16. Sourcing of Particular Types of Telecommunications Services
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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