Intrastate telecommunication services; equipment
Sec. 13. Transactions involving tangible personal property are
exempt from the state gross retail tax, if:
(1) the property is:
(A) classified as central office equipment, station equipment
or apparatus, station connection, wiring, or large private
branch exchanges according to the uniform system of
accounts which was adopted and prescribed for the utility by
the Indiana utility regulatory commission; or
(B) mobile telecommunications switching office equipment,
radio or microwave transmitting or receiving equipment,
including, without limitation, towers, antennae, and property
that perform a function similar to the function performed by
any of the property described in clause (A); and
(2) the person acquiring the property furnishes or sells intrastate
telecommunication service in a retail transaction described in
IC 6-2.5-4-6.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988,
SEC.11; P.L.71-1993, SEC.9.
Last modified: May 28, 2006