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Indiana · Snapshot 2026

IC 6-2.5-12-12: "Private communication service"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 12. Taxing Situs of Nonmobile Telecommunications Service

Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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