Sourcing of telecommunications service sold call by call
Sec. 14. 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.
As added by P.L.257-2003, SEC.31.
Last modified: May 28, 2006