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;

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Terms Used In Indiana Code 6-2.5-12-15

  • 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
  • customer: means the person or entity that contracts with the seller of telecommunications services. See Indiana Code 6-2.5-12-4
  • place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Indiana Code 6-2.5-12-9
(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.