IC 6-2.5-12-14

Sourcing of telecommunications service sold call by call

Official textIndiana Code — Title 6 (Taxation)iga.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6-2.5-13-2 · Repealed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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