Section 6-2.5-1-27.5 - "Telecommunication services"(a) "Telecommunication services" means electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points.(b) The term includes a transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing regardless of whether the service: (1) is referred to as voice over Internet protocol services; or(2) is classified by the Federal Communications Commission as enhanced or value added.(c) The term does not include the following:(1) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser whose primary purpose for the underlying transaction is the processed data or information.(2) Installation or maintenance of wiring or equipment on a customer's premises.(3) Tangible personal property.(4) Advertising, including but not limited to directory advertising.(5) Billing and collection services provided to third parties.(6) Internet access service.(7) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. Radio and television audio and video programming services include cable service as defined in 47 U.S.C. 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3.(9) Digital products delivered electronically, including the following:As added by P.L. 145-2007, SEC.5.