Effective March 9, 2004, nontaxable telecommunication services that are bundled with other taxable service charges can still be considered exempt from sales tax as long as the telecommunication provider “can reasonably identify the charges not subject to the sales tax from the service provider’s books and records kept in the regular course of business.” Typically in these situations, most states say that if nontaxable items are not separately stated and are bundled with taxable items, the exemption allowed for the nontaxable item is null and void. Some telecommunication services that are nontaxable in the state of Indiana include: value added services, sales of services to public utilities, and charges for installing or servicing telecommunication services. (Information Bulletin #51T, Indiana Department of Revenue – Sales Tax, July 2004)