The term "telecommunication services" has the meaning set forth in IC 6-2.5-1-27.5 , except that telecommunication services also includes those items described in the following:

1. (1) IC 6-2.5-1-27.5 (c)(1) associated with telecommunications services.
2. (2) IC 6-2.5-1-27.5 (c)(4) associated with telecommunications services or the provision of services described in subdivision (4).
3. (3) IC 6-2.5-1-27.5 (c)(6).
4. (4) IC 6-2.5-1-27.5 (c)(7).
5. (5) IC 6-2.5-1-27.5 (c)(8) associated with telecommunications services.
6. (6) IC 6-2.5-1-27.5 (c)(9)(B) and IC 6-2.5-1-27.5 (c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5 .

As added by P.L.158-2019, SEC.5.