Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services

Ind. Code § 6-2.5-12-15
in effect
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Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of: (1) telecommunications services sold on a basis other than a call by call basis; (2) Internet access service; or (3) an ancillary service; is sourced to the customer's place of primary use. As added by P.L.257-2003, SEC.31. Amended by P.L.182-2009(ss), SEC.184.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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