Indiana Code
Chapter 15. Taxing Situs of Mobile Telecommunications Service
6-8.1-15-8. "Place of Primary Use" Defined

Sec. 8. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be:
(1) the residential street address or the primary business street address of the customer; and
(2) within the licensed service area of the home service provider.
As added by P.L.104-2002, SEC.2.

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