Telecommunications services; aggregation of taxable and
nontaxable services on customer bills
Sec. 6. (a) As used in this section, "telecommunication services"
means the transmission of messages or information by or using wire,
cable, fiber optics, laser, microwave, radio, satellite, or similar
facilities. The term does not include value added services in which
computer processing applications are used to act on the form,
content, code, or protocol of the information for purposes other than
transmission.
(b) A person is a retail merchant making a retail transaction when
the person:
(1) furnishes or sells an intrastate telecommunication service;
and
(2) receives gross retail income from billings or statements
rendered to customers.
(c) Notwithstanding subsection (b), a person is not a retail
merchant making a retail transaction when:
(1) the person provides, installs, constructs, services, or
removes tangible personal property which is used in connection
with the furnishing of the telecommunication services described
in subsection (a);
(2) the person furnishes or sells the telecommunication services
described in subsection (a) to another person described in this
section or in section 5 of this chapter;
(3) the person furnishes telecommunications services described
in subsection (a) to another person who is using a prepaid
telephone calling card or prepaid telephone authorization
number described in section 13 of this chapter; or
(4) the person furnishes intrastate mobile telecommunications
service (as defined in IC 6-8.1-15-7) to a customer with a place
of primary use that is not located in Indiana (as determined
under IC 6-8.1-15).
(d) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding
subsections (a), (b), and (c), if charges for telecommunication
services not taxable under this article are aggregated with and not
separately stated from charges subject to taxation under this article,
the charges for nontaxable telecommunication services are subject to
taxation unless the service provider can reasonably identify the
charges not subject to the tax from the service provider's books and
records kept in the regular course of business.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993,
SEC.5; P.L.8-1996, SEC.3; P.L.8-1998, SEC.1; P.L.104-2002,
SEC.1; P.L.5-2004, SEC.1.
Last modified: May 28, 2006