Sec. 6. As used in this chapter, "licensed service area" means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.
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