Sec. 6. As used in this chapter, "end user" means the person who uses the telecommunications service. In the case of an entity, "end user" means the individual who uses the service on behalf of the entity.
As added by P.L.257-2003, SEC.31.
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