Sourcing of telecommunications service sold call by call

Official textiga.in.govlast amended 2003

Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to:

# (1)

each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or

# (2)

each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.
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

Nearby sections (25 sections)

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…
6-2.5-12-16 · Sourcing of particular types of telecommunications…
6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
6-2.5-13-2 · Repealed
6-2.5-13-3 · Sourcing of purchases of direct mail
6-2.5-14-1 · Establishment of amnesty program
6-2.5-14-2 · Deadline for action by taxpayer
6-2.5-14-3 · Taxpayer requirements
6-2.5-14-4 · Benefits to amnesty participants
6-2.5-14-5 · Amnesty binding on the state
6-2.5-14-6 · Duty to enforce taxpayer agreement not to participate in
6-2.5-15-0.5 · "Advanced computing"

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