sourcing of Internet access service or ancillary services Sec. 15. 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.