Effective March 9, 2004, all income from the sale of bundled telecommunications services is subject to Indiana sales tax. Traditionally, long distance calls have not been subject to Indiana sales tax. Recently, phone companies have started offering bundled local and long distance service packages for a flat monthly fee. The entire fee is identified as taxable unless the service provider keeps adequate books and records in the regular course of business to allocate which portion of the bill would be subject to tax or considered nontaxable had the portions been separately stated on the bill. (PL 5 (HB 1114), Laws 2004; Digest of HB1114, updated February 19, 2004)