Ind. Code § 6-2.5-12-14 – Sourcing of telecommunications service sold call by call | Midpage
§ 14
Ind. Code § 6-2.5-12-14
Sourcing of telecommunications service sold call by call
As added by P.L.257-2003, SEC.31.
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.