Contract with call center operator; effect on duty to collect tax

# (1)

The ownership or leasing by the person of tangible or intangible property that is:

# (A)

located at the Indiana premises of the call center operator;

# (B)

used to provide or assist directly with the provision of a telephone service as described in subsection (c); and

# (C)

not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator.

# (2)

The activities of any kind performed by or on behalf of the person at the Indiana premises of the call center operator.

# (3)

The activities of any kind performed by the call center operator in Indiana for or on behalf of the person.

(b) Tangible or intangible property that is:

(1) owned or leased by a person that has contracted with a call center operator for a telephone service;

(2) located at the premises of the call center operator;

(3) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and

# (4)

not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator;
shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. For purposes of this section, a call center operator with which a person has contracted for a telephone service shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.

(c) For purposes of this section, a telephone service includes soliciting orders by telephone, accepting orders by telephone, and making and receiving any other telephone calls.
As added by P.L.65-2003, SEC.1.