{"data":{"id":"us-in/ic-6-2.5-12-5","jurisdiction":"us-in","citation":"IC 6-2.5-12-5","heading":"\"Customer channel termination point\"","body":"Sec. 5. As used in this chapter, \"customer channel termination point\" means the location where the customer either inputs or receives the communications.","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#6-2.5-12-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"52d66f9dfd2206c5b1e533275e5139bbcceb79f8289bef89d615db8c765a53ed","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-12-4","next":"us-in/ic-6-2.5-12-6"},"notice":"GroundRules: Original legal text. Not legal advice."}