IC 6-2.5-12
    Chapter 12. Taxing Situs of Nonmobile TelecommunicationsService

IC 6-2.5-12-1
"Air to ground radio telephone service"
    Sec. 1. As used in this chapter, "air to ground radiotelephoneservice" means a radio service, as that term is defined in 47 CFR22.99, in which common carriers are authorized to offer and provideradio telecommunications service for hire to subscribers in aircraft.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-2
"Call by call basis"
    Sec. 2. As used in this chapter, "call by call basis" means anymethod of charging for telecommunications services by which theprice is measured by individual calls.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-3
"Communications channel"
    Sec. 3. As used in this chapter, "communications channel" meansa physical or virtual path of communications over which signals aretransmitted between or among customer channel termination points.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-4
"Customer"
    Sec. 4. As used in this chapter, "customer" means the person orentity that contracts with the seller of telecommunications services.If the end user of telecommunications services is not the contractingparty, the end user of the telecommunications service is the customerof the telecommunication service, but this sentence only applies forthe purpose of sourcing sales of telecommunications services underthis chapter. The term does not include a reseller oftelecommunications service or for mobile telecommunicationsservice of a serving carrier under an agreement to serve the customeroutside the home service provider's licensed service area.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-5
"Customer channel termination point"
    Sec. 5. As used in this chapter, "customer channel terminationpoint" means the location where the customer either inputs orreceives the communications.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-6
"End user"
    Sec. 6. As used in this chapter, "end user" means the person who

uses the telecommunications service. In the case of an entity, "enduser" means the individual who uses the service on behalf of theentity.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-7
"Home service provider"
    Sec. 7. As used in this chapter, "home service provider" means thefacilities based carrier or reseller with which the customer contractsfor the provision of mobile telecommunications service.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-8
"Mobile telecommunications service"
    Sec. 8. As used in this chapter, "mobile telecommunicationsservice" means commercial mobile radio service, as defined in 47CFR 20.3 as in effect on June 1, 1999.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-9
"Place of primary use"
    Sec. 9. As used in this chapter, "place of primary use" means thestreet address representative of where the customer's use of thetelecommunications service primarily occurs, which must be theresidential street address or the primary business street address of thecustomer. In the case of mobile telecommunications services, "placeof primary use" must be within the licensed service area of the homeservice provider.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-10
"Post paid calling service"
    Sec. 10. As used in this chapter, "post paid calling service" meansthe telecommunications service obtained by making a payment on acall by call basis either through the use of a credit card or paymentmechanism such as a bank card, travel card, credit card, or debitcard, or by charge made to a telephone number that is not associatedwith the origination or termination of the telecommunicationsservice. A post paid calling service includes a telecommunicationsservice, except a prepaid wireless calling service, that would be aprepaid calling service except it is not exclusively atelecommunications service.
As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007,SEC.12.

IC 6-2.5-12-11
"Prepaid calling service"
    Sec. 11. As used in this chapter, "prepaid calling service" meansthe right to access exclusively telecommunications services, whichmust be paid for in advance and which enables the origination of

calls using an access number or authorization code, whethermanually or electronically dialed, and that is sold in predeterminedunits or dollars of which the number declines with use in a knownamount.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-11.5
"Prepaid wireless calling service"
    Sec. 11.5. As used in this chapter, "prepaid wireless callingservice" means a telecommunications service that provides the rightto use mobile wireless service as well as othernontelecommunications services, including the download of content,digital products delivered electronically, and ancillary services,which:
        (1) must be paid for in advance; and
        (2) are sold in predetermined units or dollars, the balance ofwhich declines with use in a known amount.
As added by P.L.145-2007, SEC.13.

IC 6-2.5-12-12
"Private communications service"
    Sec. 12. As used in this chapter, "private communication service"means a telecommunications service that entitles the customer toexclusive or priority use of a communications channel or group ofchannels between or among termination points, regardless of themanner in which such channel or channels are connected, andincludes switching capacity, extension lines, stations, and any otherassociated services that are provided in connection with the use ofsuch channel or channels.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-13
"Service address"
    Sec. 13. As used in this chapter, "service address" means thefollowing:
        (1) The location of the telecommunications equipment to whicha customer's call is charged and from which the call originatesor terminates, regardless of where the call is billed or paid.
        (2) If the location described in subdivision (1) is not known, theorigination point of the signal of the telecommunicationsservices first identified by either the seller's telecommunicationssystem or in information received by the seller from its serviceprovider, where the system used to transport such signals is notthat of the seller.
        (3) If neither of the locations described in subdivision (1) or (2)is known, the location of the customer's place of primary use.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-14
Sourcing of telecommunications service sold call by call    Sec. 14. Except for the telecommunications services listed insection 16 of this chapter, the sale of telecommunications servicesold on a call by call basis shall be sourced to:
        (1) each level of taxing jurisdiction where the call originatesand terminates in that jurisdiction; or
        (2) each level of taxing jurisdiction where the call eitheroriginates or terminates and in which the service address is alsolocated.
As added by P.L.257-2003, SEC.31.

IC 6-2.5-12-15
Sourcing of telecommunications service sold on other basis;sourcing of Internet access service or ancillary services
    Sec. 15. Except for the telecommunications services listed insection 16 of this chapter, a sale of:
        (1) telecommunications services sold on a basis other than a callby 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.

IC 6-2.5-12-16
Sourcing of particular types of telecommunications services
    Sec. 16. The sale of the following telecommunications servicesshall be sourced to each level of taxing jurisdiction as follows:
        (1) A sale of mobile telecommunications services, other than airto ground radiotelephone service and prepaid calling service, issourced to the customer's place of primary use as required bythe Mobile Telecommunications Sourcing Act and IC 6-8.1-15.
        (2) A sale of post paid calling service is sourced to theorigination point of the telecommunications signal as firstidentified by either:
            (A) the seller's telecommunications system; or
            (B) information received by the seller from its serviceprovider, where the system used to transport such signals isnot that of the seller.
        (3) A sale of prepaid calling service or a sale of prepaidwireless calling service is sourced in the following manner:
            (A) When the service is received by the purchaser at abusiness location of the seller, the sale is sourced to thatbusiness location.
            (B) When the service is not received by the purchaser at abusiness location of the seller, the sale is sourced to thelocation where receipt by the purchaser (or the purchaser'sdonee, designated as such by the purchaser) occurs,including the location indicated by instructions for deliveryto the purchaser (or donee), known to the seller.
            (C) When clauses (A) and (B) do not apply, the sale is

sourced to the location indicated by an address for thepurchaser that is available from the business records of theseller that are maintained in the ordinary course of theseller's business when use of this address does not constitutebad faith.
            (D) When clauses (A) through (C) do not apply, the sale issourced to the location indicated by an address for thepurchaser obtained during the consummation of the sale,including the address of a purchaser's payment instrument,if no other address is available, when use of this addressdoes not constitute bad faith.
            (E) When clauses (A) through (D) do not apply, includingthe circumstance in which the seller is without sufficientinformation to apply the previous clauses, the location willbe determined by either:
                (i) the address from which tangible personal property wasshipped, from which any digital good or computersoftware delivered electronically was first available fortransmission by the seller, or from which the service wasprovided (disregarding for these purposes any location thatmerely provided the digital transfer of the product sold);or
                (ii) in the case of a sale of mobile telecommunicationsservice that is a prepaid telecommunications service, thelocation associated with the mobile telephone number.
        (4) A sale of a private communications service is sourced asfollows:
            (A) Service for a separate charge related to a customerchannel termination point is sourced to each level ofjurisdiction in which such customer channel terminationpoint is located.
            (B) Service where all customer termination points arelocated entirely within one (1) jurisdiction or level ofjurisdiction is sourced in such jurisdiction in which thecustomer channel termination points are located.
            (C) Service for segments of a channel between two (2)customer channel termination points located in differentjurisdictions and which segments of channel are separatelycharged is sourced fifty percent (50%) in each level ofjurisdiction in which the customer channel terminationpoints are located.
            (D) Service for segments of a channel located in more thanone (1) jurisdiction or level of jurisdiction and whichsegments are not separately billed is sourced in eachjurisdiction based on the percentage determined by dividingthe number of customer channel termination points in suchjurisdiction by the total number of customer channeltermination points.
As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007,SEC.14.