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 - Sec. 1. As used in this chapter, "charges for mobile...

6-8.1-15-2. "Customer" Defined - Sec. 2. (a) As used in this chapter, except as...

6-8.1-15-3. "Designated Data Base Provider" Defined - Sec. 3. As used in this chapter, "designated data base...

6-8.1-15-4. "Enhanced Zip Code" Defined - Sec. 4. As used in this chapter, "enhanced ZIP code"...

6-8.1-15-5. "Home Service Provider" Defined - Sec. 5. As used in this chapter, "home service provider"...

6-8.1-15-6. "Licensed Service Area" Defined - Sec. 6. As used in this chapter, "licensed service area"...

6-8.1-15-7. "Mobile Telecommunications Service" Defined - Sec. 7. As used in this chapter, "mobile telecommunications service"...

6-8.1-15-8. "Place of Primary Use" Defined - Sec. 8. As used in this chapter, "place of primary...

6-8.1-15-9. "Prepaid Telephone Calling Service" Defined - Sec. 9. As used in this chapter, "prepaid telephone calling...

6-8.1-15-10. "Reseller" Defined - Sec. 10. As used in this chapter, "reseller" means a...

6-8.1-15-11. "Serving Carrier" Defined - Sec. 11. As used in this chapter, "serving carrier" means...

6-8.1-15-12. Legislative Findings of Fact - Sec. 12. The general assembly finds that: (1) the United...

6-8.1-15-13. Application of Chapter - Sec. 13. (a) Except as provided by section 20 of...

6-8.1-15-14. Sourcing of Telecommunications Service - Sec. 14. (a) Notwithstanding any other law, mobile telecommunications service...

6-8.1-15-15. Electronic Data Base - Sec. 15. (a) The department may provide an electronic data...

6-8.1-15-16. Use of Enhanced Zip Codes - Sec. 16. (a) If an electronic data base is not...

6-8.1-15-17. Reliance on Address Supplied by Customer - Sec. 17. (a) A home service provider is responsible for...

6-8.1-15-18. Correction of Erroneous Data by Department - Sec. 18. (a) The department may determine that the address...

6-8.1-15-19. Identification of Nontaxable Services - Sec. 19. If charges for nontaxable mobile telecommunications service are...

6-8.1-15-20. Application of Chapter if Federal Law Invalidated - Sec. 20. Notwithstanding any other provision of this chapter, this...

6-8.1-15-21. Customer Remedies - Sec. 21. (a) If a customer believes that an amount...