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IC 6-2.5-12 – Taxing Situs of Nonmobile Telecommunications Service | Midpage
Collections
Indiana Code
Title 6
2.5
Chapter 12
IC 6-2.5-12
Taxing Situs of Nonmobile Telecommunications Service
1
"Air to ground radiotelephone service"
2
"Call by call basis"
3
"Communications channel"
4
"Customer"
5
"Customer channel termination point"
6
"End user"
7
"Home service provider"
8
"Mobile telecommunications service"
9
"Place of primary use"
10
"Post paid calling service"
11
"Prepaid calling service"
11.5
"Prepaid wireless calling service"
12
"Private communication service"
13
"Service address"
14
Sourcing of telecommunications service sold call by call
15
Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services
16
Sourcing of particular types of telecommunications services