GroundRules
IC 6-2.5-12-14: Sourcing of telecommunications service sold call by call
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 12. Taxing Situs of Nonmobile Telecommunications Service
Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to:
(1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or
(2) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.
Collected 2026-09-09T01:51:39Z. Source file · JSON