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Indiana Code — Title 6 (Taxation)

IC 6-3-1-37

"Telecommunication services"

Official textiga.in.govlast amended

Sec. 37. The term "telecommunication services" has the meaning set forth in
IC 6-2.5-1-27.5, except that telecommunication services also includes those items described in the following:

# (1)

IC 6-2.5-1-27.5(c)(1) associated with telecommunications services.

# (2)

IC 6-2.5-1-27.5(c)(4) associated with telecommunications services or the provision of services described in subdivision (4).

# (3)

IC 6-2.5-1-27.5(c)(6).

# (4)

IC 6-2.5-1-27.5(c)(7).

# (5)

IC 6-2.5-1-27.5(c)(8) associated with telecommunications services.

# (6)

IC 6-2.5-1-27.5(c)(9)(B) and IC 6-2.5-1-27.5(c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5.
As added by P.L.158-2019, SEC.5.

Amendment history

As added by P.L.158-2019, SEC.5.

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