Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of:
(1) telecommunications services sold on a basis other than a call by call basis;
(2) Internet access service; or
(3) an ancillary service;
is sourced to the customer's place of primary use.
As added by P.L.257-2003, SEC.31. Amended by P.L.182-2009(ss), SEC.184.
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