Sec. 1. As used in this chapter, "charges for mobile telecommunications service" means any charge for or associated with the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or any charge for or associated with a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customer's home service provider regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.
As added by P.L.104-2002, SEC.2.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 15. Taxing Situs of Mobile Telecommunications Service
6-8.1-15-1. "Charges for Mobile Telecommunications Service" Defined
6-8.1-15-2. "Customer" Defined
6-8.1-15-3. "Designated Data Base Provider" Defined
6-8.1-15-4. "Enhanced Zip Code" Defined
6-8.1-15-5. "Home Service Provider" Defined
6-8.1-15-6. "Licensed Service Area" Defined
6-8.1-15-7. "Mobile Telecommunications Service" Defined
6-8.1-15-8. "Place of Primary Use" Defined
6-8.1-15-9. "Prepaid Telephone Calling Service" Defined
6-8.1-15-10. "Reseller" Defined
6-8.1-15-11. "Serving Carrier" Defined
6-8.1-15-12. Legislative Findings of Fact
6-8.1-15-13. Application of Chapter
6-8.1-15-14. Sourcing of Telecommunications Service
6-8.1-15-15. Electronic Data Base
6-8.1-15-16. Use of Enhanced Zip Codes
6-8.1-15-17. Reliance on Address Supplied by Customer
6-8.1-15-18. Correction of Erroneous Data by Department
6-8.1-15-19. Identification of Nontaxable Services
6-8.1-15-20. Application of Chapter if Federal Law Invalidated