Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. As added by P.L.257-2003, SEC.31.
"Communications channel"
Ind. Code § 6-2.5-12-3, under Chapter 12. Taxing Situs of Nonmobile Telecommunications Service.
Ind. Code § 6-2.5-12-3