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Indiana Code Title 6. Taxation § 6-3-1-37

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 37. The term “telecommunication services” has the meaning set forth in IC 6-2.5-1-27.5, except that telecommunication services also includes those items described in the following:

(1) IC 6-2.5-1-27.5(c)(1) associated with telecommunications services.

(2) IC 6-2.5-1-27.5(c)(4) associated with telecommunications services or the provision of services described in subdivision (4).

(3) IC 6-2.5-1-27.5(c)(6).

(4) IC 6-2.5-1-27.5(c)(7).

(5) IC 6-2.5-1-27.5(c)(8) associated with telecommunications services.

(6) IC 6-2.5-1-27.5(c)(9)(B) and IC 6-2.5-1-27.5(c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-3-1-37 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-1-37/

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