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Indiana Code — Title 6 (Taxation)

IC 6-2.5-12-13

"Service address"

Official textiga.in.govlast amended

Sec. 13. As used in this chapter, "service address" means the following:

# (1)

The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.

# (2)

If the location described in subdivision (1) is not known, the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

# (3)

If neither of the locations described in subdivision (1) or (2) is known, the location of the customer's place of primary use.
As added by P.L.257-2003, SEC.31.

Amendment history

As added by P.L.257-2003, SEC.31.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-2.5-12-2 · "Call by call basis"
  2. 6-2.5-12-3 · "Communications channel"
  3. 6-2.5-12-4 · "Customer"
  4. 6-2.5-12-5 · "Customer channel termination point"
  5. 6-2.5-12-6 · "End user"
  6. 6-2.5-12-7 · "Home service provider"
  7. 6-2.5-12-8 · "Mobile telecommunications service"
  8. 6-2.5-12-9 · "Place of primary use"
  9. 6-2.5-12-10 · "Post paid calling service"
  10. 6-2.5-12-11 · "Prepaid calling service"
  11. 6-2.5-12-11.5 · "Prepaid wireless calling service"
  12. 6-2.5-12-12 · "Private communication service"
  13. 6-2.5-12-13 · "Service address"
  14. 6-2.5-12-14 · Sourcing of telecommunications service sold call by call
  15. 6-2.5-12-15 · Sourcing of telecommunications service sold on other…
  16. 6-2.5-12-16 · Sourcing of particular types of telecommunications…
  17. 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
  18. 6-2.5-13-2 · Repealed
  19. 6-2.5-13-3 · Sourcing of purchases of direct mail
  20. 6-2.5-14-1 · Establishment of amnesty program
  21. 6-2.5-14-2 · Deadline for action by taxpayer
  22. 6-2.5-14-3 · Taxpayer requirements
  23. 6-2.5-14-4 · Benefits to amnesty participants
  24. 6-2.5-14-5 · Amnesty binding on the state
  25. 6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
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