IC 6-2.5-12
Chapter 12. Taxing Situs of Nonmobile Telecommunications
Service
IC 6-2.5-12-1 "Air to ground radio telephone service"
Sec. 1. As used in this chapter, "air to ground radiotelephone
service" means a radio service, as that term is defined in 47 CFR
22.99, in which common carriers are authorized to offer and provide
radio 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 any
method of charging for telecommunications services by which the
price 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" means
a physical or virtual path of communications over which signals are
transmitted 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 or
entity that contracts with the seller of telecommunications services.
If the end user of telecommunications services is not the contracting
party, the end user of the telecommunications service is the customer
of the telecommunication service, but this sentence only applies for
the purpose of sourcing sales of telecommunications services under
this chapter. The term does not include a reseller of
telecommunications service or for mobile telecommunications
service of a serving carrier under an agreement to serve the customer
outside 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 termination
point" means the location where the customer either inputs or
receives 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, "end
user" means the individual who uses the service on behalf of the
entity. 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 the
facilities based carrier or reseller with which the customer contracts
for 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 telecommunications
service" means commercial mobile radio service, as defined in 47
CFR 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 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. In the case of mobile telecommunications services, "place
of primary use" must be within the licensed service area of the home
service 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" means
the telecommunications service obtained by making a payment on a
call by call basis either through the use of a credit card or payment
mechanism such as a bank card, travel card, credit card, or debit
card, or by charge made to a telephone number that is not associated
with the origination or termination of the telecommunications
service. A post paid calling service includes a telecommunications
service, except a prepaid wireless calling service, that would be a
prepaid calling service except it is not exclusively a
telecommunications 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" means
the right to access exclusively telecommunications services, which
must be paid for in advance and which enables the origination of
calls using an access number or authorization code, whether
manually or electronically dialed, and that is sold in predetermined
units or dollars of which the number declines with use in a known
amount. 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 calling
service" means a telecommunications service that provides the right
to use mobile wireless service as well as other
nontelecommunications 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 of
which 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 to
exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the
manner in which such channel or channels are connected, and
includes switching capacity, extension lines, stations, and any other
associated services that are provided in connection with the use of
such 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 the
following:
(1) The location of the telecommunications equipment to which
a customer's call is charged and from which the call originates
or terminates, regardless of where the call is billed or paid.
(2) If the location described in subdivision (1) is not known, the
origination point of the signal of the telecommunications
services first identified by either the seller's telecommunications
system or in information received by the seller from its service
provider, where the system used to transport such signals is not
that 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 in
section 16 of this chapter, the sale of telecommunications service
sold on a call by call basis shall be sourced to:
(1) each level of taxing jurisdiction where the call originates
and terminates in that jurisdiction; or
(2) each level of taxing jurisdiction where the call either
originates or terminates and in which the service address is also
located. 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 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.
IC 6-2.5-12-16 Sourcing of particular types of telecommunications services
Sec. 16. The sale of the following telecommunications services
shall be sourced to each level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services, other than air
to ground radiotelephone service and prepaid calling service, is
sourced to the customer's place of primary use as required by
the Mobile Telecommunications Sourcing Act and IC 6-8.1-15.
(2) A sale of post paid calling service is sourced to the
origination point of the telecommunications signal as first
identified by either:
(A) the seller's telecommunications system; or
(B) information received by the seller from its service
provider, where the system used to transport such signals is
not that of the seller.
(3) A sale of prepaid calling service or a sale of prepaid
wireless calling service is sourced in the following manner:
(A) When the service is received by the purchaser at a
business location of the seller, the sale is sourced to that
business location.
(B) When the service is not received by the purchaser at a
business location of the seller, the sale is sourced to the
location where receipt by the purchaser (or the purchaser's
donee, designated as such by the purchaser) occurs,
including the location indicated by instructions for delivery
to 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 the
purchaser that is available from the business records of the
seller that are maintained in the ordinary course of the
seller's business when use of this address does not constitute
bad faith.
(D) When clauses (A) through (C) do not apply, the sale is
sourced to the location indicated by an address for the
purchaser 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 address
does not constitute bad faith.
(E) When clauses (A) through (D) do not apply, including
the circumstance in which the seller is without sufficient
information to apply the previous clauses, the location will
be determined by either:
(i) the address from which tangible personal property was
shipped, from which any digital good or computer
software delivered electronically was first available for
transmission by the seller, or from which the service was
provided (disregarding for these purposes any location that
merely provided the digital transfer of the product sold);
or
(ii) in the case of a sale of mobile telecommunications
service that is a prepaid telecommunications service, the
location associated with the mobile telephone number.
(4) A sale of a private communications service is sourced as
follows:
(A) Service for a separate charge related to a customer
channel termination point is sourced to each level of
jurisdiction in which such customer channel termination
point is located.
(B) Service where all customer termination points are
located entirely within one (1) jurisdiction or level of
jurisdiction is sourced in such jurisdiction in which the
customer channel termination points are located.
(C) Service for segments of a channel between two (2)
customer channel termination points located in different
jurisdictions and which segments of channel are separately
charged is sourced fifty percent (50%) in each level of
jurisdiction in which the customer channel termination
points are located.
(D) Service for segments of a channel located in more than
one (1) jurisdiction or level of jurisdiction and which
segments are not separately billed is sourced in each
jurisdiction based on the percentage determined by dividing
the number of customer channel termination points in such
jurisdiction by the total number of customer channel
termination points. As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007,
SEC.14.
IC 6-2.5-12
Chapter 12. Taxing Situs of Nonmobile Telecommunications
Service
IC 6-2.5-12-1 "Air to ground radio telephone service"
Sec. 1. As used in this chapter, "air to ground radiotelephone
service" means a radio service, as that term is defined in 47 CFR
22.99, in which common carriers are authorized to offer and provide
radio 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 any
method of charging for telecommunications services by which the
price 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" means
a physical or virtual path of communications over which signals are
transmitted 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 or
entity that contracts with the seller of telecommunications services.
If the end user of telecommunications services is not the contracting
party, the end user of the telecommunications service is the customer
of the telecommunication service, but this sentence only applies for
the purpose of sourcing sales of telecommunications services under
this chapter. The term does not include a reseller of
telecommunications service or for mobile telecommunications
service of a serving carrier under an agreement to serve the customer
outside 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 termination
point" means the location where the customer either inputs or
receives 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, "end
user" means the individual who uses the service on behalf of the
entity. 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 the
facilities based carrier or reseller with which the customer contracts
for 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 telecommunications
service" means commercial mobile radio service, as defined in 47
CFR 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 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. In the case of mobile telecommunications services, "place
of primary use" must be within the licensed service area of the home
service 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" means
the telecommunications service obtained by making a payment on a
call by call basis either through the use of a credit card or payment
mechanism such as a bank card, travel card, credit card, or debit
card, or by charge made to a telephone number that is not associated
with the origination or termination of the telecommunications
service. A post paid calling service includes a telecommunications
service, except a prepaid wireless calling service, that would be a
prepaid calling service except it is not exclusively a
telecommunications 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" means
the right to access exclusively telecommunications services, which
must be paid for in advance and which enables the origination of
calls using an access number or authorization code, whether
manually or electronically dialed, and that is sold in predetermined
units or dollars of which the number declines with use in a known
amount. 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 calling
service" means a telecommunications service that provides the right
to use mobile wireless service as well as other
nontelecommunications 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 of
which 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 to
exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the
manner in which such channel or channels are connected, and
includes switching capacity, extension lines, stations, and any other
associated services that are provided in connection with the use of
such 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 the
following:
(1) The location of the telecommunications equipment to which
a customer's call is charged and from which the call originates
or terminates, regardless of where the call is billed or paid.
(2) If the location described in subdivision (1) is not known, the
origination point of the signal of the telecommunications
services first identified by either the seller's telecommunications
system or in information received by the seller from its service
provider, where the system used to transport such signals is not
that 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 in
section 16 of this chapter, the sale of telecommunications service
sold on a call by call basis shall be sourced to:
(1) each level of taxing jurisdiction where the call originates
and terminates in that jurisdiction; or
(2) each level of taxing jurisdiction where the call either
originates or terminates and in which the service address is also
located. 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 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.
IC 6-2.5-12-16 Sourcing of particular types of telecommunications services
Sec. 16. The sale of the following telecommunications services
shall be sourced to each level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services, other than air
to ground radiotelephone service and prepaid calling service, is
sourced to the customer's place of primary use as required by
the Mobile Telecommunications Sourcing Act and IC 6-8.1-15.
(2) A sale of post paid calling service is sourced to the
origination point of the telecommunications signal as first
identified by either:
(A) the seller's telecommunications system; or
(B) information received by the seller from its service
provider, where the system used to transport such signals is
not that of the seller.
(3) A sale of prepaid calling service or a sale of prepaid
wireless calling service is sourced in the following manner:
(A) When the service is received by the purchaser at a
business location of the seller, the sale is sourced to that
business location.
(B) When the service is not received by the purchaser at a
business location of the seller, the sale is sourced to the
location where receipt by the purchaser (or the purchaser's
donee, designated as such by the purchaser) occurs,
including the location indicated by instructions for delivery
to 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 the
purchaser that is available from the business records of the
seller that are maintained in the ordinary course of the
seller's business when use of this address does not constitute
bad faith.
(D) When clauses (A) through (C) do not apply, the sale is
sourced to the location indicated by an address for the
purchaser 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 address
does not constitute bad faith.
(E) When clauses (A) through (D) do not apply, including
the circumstance in which the seller is without sufficient
information to apply the previous clauses, the location will
be determined by either:
(i) the address from which tangible personal property was
shipped, from which any digital good or computer
software delivered electronically was first available for
transmission by the seller, or from which the service was
provided (disregarding for these purposes any location that
merely provided the digital transfer of the product sold);
or
(ii) in the case of a sale of mobile telecommunications
service that is a prepaid telecommunications service, the
location associated with the mobile telephone number.
(4) A sale of a private communications service is sourced as
follows:
(A) Service for a separate charge related to a customer
channel termination point is sourced to each level of
jurisdiction in which such customer channel termination
point is located.
(B) Service where all customer termination points are
located entirely within one (1) jurisdiction or level of
jurisdiction is sourced in such jurisdiction in which the
customer channel termination points are located.
(C) Service for segments of a channel between two (2)
customer channel termination points located in different
jurisdictions and which segments of channel are separately
charged is sourced fifty percent (50%) in each level of
jurisdiction in which the customer channel termination
points are located.
(D) Service for segments of a channel located in more than
one (1) jurisdiction or level of jurisdiction and which
segments are not separately billed is sourced in each
jurisdiction based on the percentage determined by dividing
the number of customer channel termination points in such
jurisdiction by the total number of customer channel
termination points. As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007,
SEC.14.
IC 6-2.5-12
Chapter 12. Taxing Situs of Nonmobile Telecommunications
Service
IC 6-2.5-12-1 "Air to ground radio telephone service"
Sec. 1. As used in this chapter, "air to ground radiotelephone
service" means a radio service, as that term is defined in 47 CFR
22.99, in which common carriers are authorized to offer and provide
radio 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 any
method of charging for telecommunications services by which the
price 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" means
a physical or virtual path of communications over which signals are
transmitted 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 or
entity that contracts with the seller of telecommunications services.
If the end user of telecommunications services is not the contracting
party, the end user of the telecommunications service is the customer
of the telecommunication service, but this sentence only applies for
the purpose of sourcing sales of telecommunications services under
this chapter. The term does not include a reseller of
telecommunications service or for mobile telecommunications
service of a serving carrier under an agreement to serve the customer
outside 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 termination
point" means the location where the customer either inputs or
receives 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, "end
user" means the individual who uses the service on behalf of the
entity. 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 the
facilities based carrier or reseller with which the customer contracts
for 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 telecommunications
service" means commercial mobile radio service, as defined in 47
CFR 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 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. In the case of mobile telecommunications services, "place
of primary use" must be within the licensed service area of the home
service 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" means
the telecommunications service obtained by making a payment on a
call by call basis either through the use of a credit card or payment
mechanism such as a bank card, travel card, credit card, or debit
card, or by charge made to a telephone number that is not associated
with the origination or termination of the telecommunications
service. A post paid calling service includes a telecommunications
service, except a prepaid wireless calling service, that would be a
prepaid calling service except it is not exclusively a
telecommunications 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" means
the right to access exclusively telecommunications services, which
must be paid for in advance and which enables the origination of
calls using an access number or authorization code, whether
manually or electronically dialed, and that is sold in predetermined
units or dollars of which the number declines with use in a known
amount. 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 calling
service" means a telecommunications service that provides the right
to use mobile wireless service as well as other
nontelecommunications 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 of
which 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 to
exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the
manner in which such channel or channels are connected, and
includes switching capacity, extension lines, stations, and any other
associated services that are provided in connection with the use of
such 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 the
following:
(1) The location of the telecommunications equipment to which
a customer's call is charged and from which the call originates
or terminates, regardless of where the call is billed or paid.
(2) If the location described in subdivision (1) is not known, the
origination point of the signal of the telecommunications
services first identified by either the seller's telecommunications
system or in information received by the seller from its service
provider, where the system used to transport such signals is not
that 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 in
section 16 of this chapter, the sale of telecommunications service
sold on a call by call basis shall be sourced to:
(1) each level of taxing jurisdiction where the call originates
and terminates in that jurisdiction; or
(2) each level of taxing jurisdiction where the call either
originates or terminates and in which the service address is also
located. 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 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.
IC 6-2.5-12-16 Sourcing of particular types of telecommunications services
Sec. 16. The sale of the following telecommunications services
shall be sourced to each level of taxing jurisdiction as follows:
(1) A sale of mobile telecommunications services, other than air
to ground radiotelephone service and prepaid calling service, is
sourced to the customer's place of primary use as required by
the Mobile Telecommunications Sourcing Act and IC 6-8.1-15.
(2) A sale of post paid calling service is sourced to the
origination point of the telecommunications signal as first
identified by either:
(A) the seller's telecommunications system; or
(B) information received by the seller from its service
provider, where the system used to transport such signals is
not that of the seller.
(3) A sale of prepaid calling service or a sale of prepaid
wireless calling service is sourced in the following manner:
(A) When the service is received by the purchaser at a
business location of the seller, the sale is sourced to that
business location.
(B) When the service is not received by the purchaser at a
business location of the seller, the sale is sourced to the
location where receipt by the purchaser (or the purchaser's
donee, designated as such by the purchaser) occurs,
including the location indicated by instructions for delivery
to 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 the
purchaser that is available from the business records of the
seller that are maintained in the ordinary course of the
seller's business when use of this address does not constitute
bad faith.
(D) When clauses (A) through (C) do not apply, the sale is
sourced to the location indicated by an address for the
purchaser 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 address
does not constitute bad faith.
(E) When clauses (A) through (D) do not apply, including
the circumstance in which the seller is without sufficient
information to apply the previous clauses, the location will
be determined by either:
(i) the address from which tangible personal property was
shipped, from which any digital good or computer
software delivered electronically was first available for
transmission by the seller, or from which the service was
provided (disregarding for these purposes any location that
merely provided the digital transfer of the product sold);
or
(ii) in the case of a sale of mobile telecommunications
service that is a prepaid telecommunications service, the
location associated with the mobile telephone number.
(4) A sale of a private communications service is sourced as
follows:
(A) Service for a separate charge related to a customer
channel termination point is sourced to each level of
jurisdiction in which such customer channel termination
point is located.
(B) Service where all customer termination points are
located entirely within one (1) jurisdiction or level of
jurisdiction is sourced in such jurisdiction in which the
customer channel termination points are located.
(C) Service for segments of a channel between two (2)
customer channel termination points located in different
jurisdictions and which segments of channel are separately
charged is sourced fifty percent (50%) in each level of
jurisdiction in which the customer channel termination
points are located.
(D) Service for segments of a channel located in more than
one (1) jurisdiction or level of jurisdiction and which
segments are not separately billed is sourced in each
jurisdiction based on the percentage determined by dividing
the number of customer channel termination points in such
jurisdiction by the total number of customer channel
termination points. As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007,
SEC.14.
