Indiana Code
Chapter 12. Taxing Situs of Nonmobile Telecommunications Service
6-2.5-12-9. "Place of Primary Use"

Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider.
As added by P.L.257-2003, SEC.31.