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

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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).

(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.

Cite this article: - Indiana Code Title 6. Taxation § 6-3-1-37 - last updated June 08, 2021 |

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