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:

(1) IC 6-2.5-1-27.5(c)(1) associated with telecommunications services.

(2) IC 6-2.5-1-27.5(c)(4) associated with telecommunications services or the provision of services described in subdivision (4).

(3) IC 6-2.5-1-27.5(c)(6).

(4) IC 6-2.5-1-27.5(c)(7).

(5) IC 6-2.5-1-27.5(c)(8) associated with telecommunications services.

(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.

As added by P.L.158-2019, SEC.5.