Indiana Code 6-2.5-12-14. Sourcing of telecommunications service sold call by call
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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:
(2) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.
(1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or
Terms Used In Indiana Code 6-2.5-12-14
- call by call basis: means any method of charging for telecommunications services by which the price is measured by individual calls. See Indiana Code 6-2.5-12-2
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- service address: means the following:
Indiana Code 6-2.5-12-13
As added by P.L.257-2003, SEC.31.