{"data":{"id":"us-in/ic-6-3-1-37","jurisdiction":"us-in","citation":"IC 6-3-1-37","heading":"\"Telecommunication services\"","body":"Sec. 37. The term \"telecommunication services\" has the meaning set forth in IC 6-2.5-1-27.5, except that telecommunication services also includes those items described in the following:\n(1) IC 6-2.5-1-27.5(c)(1) associated with telecommunications services.\n(2) IC 6-2.5-1-27.5(c)(4) associated with telecommunications services or the provision of services described in subdivision (4).\n(3) IC 6-2.5-1-27.5(c)(6).\n(4) IC 6-2.5-1-27.5(c)(7).\n(5) IC 6-2.5-1-27.5(c)(8) associated with telecommunications services.\n(6) IC 6-2.5-1-27.5(c)(9)(B) and IC 6-2.5-1-27.5(c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-37","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9f7fa2d8277622e751a115c2d39452aa82f634ec1d6d0e9cdc7d6a193a3b8ac8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-36","next":"us-in/ic-6-3-1-38"},"notice":"GroundRules: Original legal text. Not legal advice."}