The Indiana Department of Revenue has issued an Information Bulletin explaining the taxability of telecommunications services. Telecommunication service means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point or between or among points. The term also includes the 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 is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. The bulletin also provides several examples of the taxability of telecommunications service transactions involving public utilities, retail transactions for telecommunication providers, and miscellaneous charges (Information Bulletin #1T, November 2009).