Indiana Code § 6-3-1-37

"Telecommunication services"
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Sec. 37. The term "telecommunication services" has the meaning set forth in IC 6-2.5-1-27.5 , except that telecommunication services also includes those items described in the following: (1) IC 6-2.5-1-27.5 (c)(1) associated with telecommunications services. (2) IC 6-2.5-1-27.5 (c)(4) associated with telecommunications services or the provision of services described in subdivision (4). (3) IC 6-2.5-1-27.5 (c)(6). (4) IC 6-2.5-1-27.5 (c)(7). (5) IC 6-2.5-1-27.5 (c)(8) associated with telecommunications services. (6) IC 6-2.5-1-27.5 (c)(9)(B) and IC 6-2.5-1-27.5 (c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5 .

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