An updated bulletin on telecommunications services, released by the Indiana Department of Revenue, highlights that ancillary services do not qualify as telecommunications services and are therefore not taxable. Pursuant to Indiana legislation, the definition of ancillary services means services that are associated with or incidental to the provision of telecommunication services, including detailed telecommunication billing, directory assistance, vertical services, and voice mail services. Furthermore, a vertical service is defined under the Streamlined Sales and Use Tax Agreement to mean an ancillary service that is offered in connection with one or more telecommunication services, which offers advanced calling features that allow customer to identify callers and to manage multiple calls and call connections, including conference bridging services. Call waiting, caller ID, call forwarding, distinct ringing, and voice mail services all qualify as vertical services and are therefore exempt. (Informational Bulletin #51T, April 8, 2010)