Indiana Code § 6-2.5-1-29

"Value added nonvoice data service"
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Sec. 29. "Value added nonvoice data service" means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing.   IC 6-2.5-2 Chapter 2. State Gross Retail Tax               6-2.5-2-1 Imposition; liability; payment; collection             6-2.5-2-2 Tax rate; rounding rules             6-2.5-2-3 Tax rate on certain motor vehicle purchases             6-2.5-2-4 Expired             6-2.5-2-5 Cargo trailers and recreational vehicles

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