{"data":{"id":"us-in/ic-6-2.5-12-14","jurisdiction":"us-in","citation":"IC 6-2.5-12-14","heading":"Sourcing of telecommunications service sold call by call","body":"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:\n(1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or\n(2) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 12. Taxing Situs of Nonmobile Telecommunications Service"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-12-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5ca7d72e39188f4635846b16dd57260462d4afe93c225dd7b543c52e81e6d316","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-12-13","next":"us-in/ic-6-2.5-12-15"},"notice":"GroundRules: Original legal text. Not legal advice."}