Ind. Code § 6-2.5-12-15

Current through P.L. 171-2024

Section 6-2.5-12-15 - Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services

Except for the telecommunications services listed in section 16 of this chapter, a sale of:

(1) telecommunications services sold on a basis other than a call by call basis;

(2) Internet access service; or

(3) an ancillary service;

is sourced to the customer's place of primary use.

IC 6-2.5-12-15

As added by P.L. 257-2003, SEC.31. Amended by P.L. 182-2009 (ss), SEC.184.