{"data":{"id":"us-in/ic-6-2.5-12-15","jurisdiction":"us-in","citation":"IC 6-2.5-12-15","heading":"Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services","body":"Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of:\n(1) telecommunications services sold on a basis other than a call by call basis;\n(2) Internet access service; or\n(3) an ancillary service;\nis sourced to the customer's place of primary use.","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#6-2.5-12-15","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9e43aa20f2e1d394d682810905ec69e87e0bcad935630c009c3daa064e83ab97","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-12-14","next":"us-in/ic-6-2.5-12-16"},"notice":"GroundRules: Original legal text. Not legal advice."}