Sec. 2. (a) As used in this chapter, except as provided in subsection (b), "customer" means:
(1) the person or entity that contracts with the home service provider for mobile telecommunications service; or
(2) if the end user of mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service, but this subdivision applies only for the purpose of determining the place of primary use.
(b) The term "customer" does not include:
(1) a reseller of mobile telecommunications service; or
(2) a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area.
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