Indiana Code - Taxation - Title 6, Section 6-2.5-12-15

Sourcing of telecommunications service sold on other basis

Sec. 15. Except for the telecommunications services listed in
section 16 of this chapter, a sale of telecommunications services sold
on a basis other than a call by call basis is sourced to the customer's

place of primary use.

As added by P.L.257-2003, SEC.31.

Last modified: May 28, 2006