Indiana · Snapshot 2026

IC 6-2.5-12-3: "Communications channel"

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. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.

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

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