Indiana Code 6-8.1-15-19. Identification of nontaxable services
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Terms Used In Indiana Code 6-8.1-15-19
- home service provider: means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. See Indiana Code 6-8.1-15-5
- mobile telecommunications service: means commercial mobile radio service, as defined in Section 20. See Indiana Code 6-8.1-15-7
Sec. 19. If charges for nontaxable mobile telecommunications service are aggregated with and not separately stated from charges that are subject to taxation, the charges for nontaxable mobile telecommunications service are subject to taxation unless the home service provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business.
As added by P.L.104-2002, SEC.2.