Ind. Code § 6-2.5-12-14

Current through P.L. 171-2024

Section 6-2.5-12-14 - Sourcing of telecommunications service sold call by call

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.

IC 6-2.5-12-14

As added by P.L. 257-2003, SEC.31.