Indiana Code — Title 6 (Taxation)
IC 6-8.1-15-19
Identification of nontaxable services
Official textiga.in.govlast amended
Sec. 19. If charges for nontaxable mobile telecommunications service are aggregated with and not separately stated from charges that are subject to taxation, the charges for nontaxable mobile telecommunications service are subject to taxation unless the home service provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business.
As added by P.L.104-2002, SEC.2.
Amendment history
As added by P.L.104-2002, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-15-7 · "Mobile telecommunications service" defined
- 6-8.1-15-8 · "Place of primary use" defined
- 6-8.1-15-9 · "Prepaid telephone calling service" defined
- 6-8.1-15-10 · "Reseller" defined
- 6-8.1-15-11 · "Serving carrier" defined
- 6-8.1-15-12 · Legislative findings of fact
- 6-8.1-15-13 · Application of chapter
- 6-8.1-15-14 · Sourcing of telecommunications service
- 6-8.1-15-15 · Electronic data base
- 6-8.1-15-16 · Use of enhanced ZIP codes
- 6-8.1-15-17 · Reliance on address supplied by customer
- 6-8.1-15-18 · Correction of erroneous data by department
- 6-8.1-15-19 · Identification of nontaxable services
- 6-8.1-15-20 · Application of chapter if federal law invalidated
- 6-8.1-15-21 · Customer remedies
- 6-8.1-16.3-1 · Definitions
- 6-8.1-16.3-2 · Department of state revenue pilot program; establishment;
- 6-8.1-16.3-3 · Personnel matters
- 6-8.1-16.3-4 · Contracts
- 6-8.1-16.3-5 · Repealed
- 6-8.1-16.3-5.5 · Department of state revenue pilot program fund;…
- 6-8.1-16.3-6 · Public record laws; exception
- 6-8.1-16.3-7 · State and local taxation prohibited
- 6-8.1-16.3-8 · Annual report
- 6-8.1-16.3-9 · Rules