GroundRules
IC 6-2.5-12-5: "Customer channel termination point"
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. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications.
Collected 2026-09-09T01:51:39Z. Source file · JSON