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Ind. Code § 6-2.5-12-15

Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services

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

Sec. 15. 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.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.