Sec. 4. As used in this chapter, "enhanced ZIP code" means a United States postal ZIP code of nine (9) or more digits.
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