IC 6-2.5-12-15: Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services

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.