{"data":{"id":"us-in/ic-6-2.5-12-3","jurisdiction":"us-in","citation":"IC 6-2.5-12-3","heading":"\"Communications channel\"","body":"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.","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#6-2.5-12-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"943fef606c6b18e85d4a11e43c63a9e0b823caaa8c7c0305f949a304edeeed59","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-12-2","next":"us-in/ic-6-2.5-12-4"},"notice":"GroundRules: Original legal text. Not legal advice."}