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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
6-2.5-12-3. "Communications Channel"
Universal Citation: IN Code § 6-2.5-12-3 (2021)
Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.
As added by P.L.257-2003, SEC.31.
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