Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radiotelephone service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.
As added by P.L.257-2003, SEC.31. Amended by P.L.7-2015, SEC.6.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 12. Taxing Situs of Nonmobile Telecommunications Service
6-2.5-12-1. "Air to Ground Radiotelephone Service"
6-2.5-12-2. "Call by Call Basis"
6-2.5-12-3. "Communications Channel"
6-2.5-12-5. "Customer Channel Termination Point"
6-2.5-12-7. "Home Service Provider"
6-2.5-12-8. "Mobile Telecommunications Service"
6-2.5-12-9. "Place of Primary Use"
6-2.5-12-10. "Post Paid Calling Service"
6-2.5-12-11. "Prepaid Calling Service"
6-2.5-12-11.5. "Prepaid Wireless Calling Service"
6-2.5-12-12. "Private Communication Service"
6-2.5-12-13. "Service Address"
6-2.5-12-14. Sourcing of Telecommunications Service Sold Call by Call
6-2.5-12-16. Sourcing of Particular Types of Telecommunications Services