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.
Indiana Legal Code