6-2.5-12-14. Sourcing of telecommunications service sold call by call

IN Code § 6-2.5-12-14 (2019) (N/A)
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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:

(1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or

(2) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

As added by P.L.257-2003, SEC.31.