Indiana Code — Title 6 (Taxation)
IC 6-2.5-12-4
"Customer"
Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this sentence only applies for the purpose of sourcing sales of telecommunications services under this chapter. The term does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.
As added by P.L.257-2003, SEC.31.
Amendment history
As added by P.L.257-2003, SEC.31.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-11-4 · Delegates to review or amend agreement
- 6-2.5-11-5 · Powers of department
- 6-2.5-11-6 · Effect on Indiana law
- 6-2.5-11-7 · Requirements in agreement
- 6-2.5-11-8 · Provisions in agreement
- 6-2.5-11-9 · State is only intended beneficiary of agreement; no…
- 6-2.5-11-10 · Certified services providers; allowances for sellers and
- 6-2.5-11-11 · Relief from penalties, tax, and interest in certain…
- 6-2.5-11-12 · Review of software; limited relief from liability
- 6-2.5-12-1 · "Air to ground radiotelephone service"
- 6-2.5-12-2 · "Call by call basis"
- 6-2.5-12-3 · "Communications channel"
- 6-2.5-12-4 · "Customer"
- 6-2.5-12-5 · "Customer channel termination point"
- 6-2.5-12-6 · "End user"
- 6-2.5-12-7 · "Home service provider"
- 6-2.5-12-8 · "Mobile telecommunications service"
- 6-2.5-12-9 · "Place of primary use"
- 6-2.5-12-10 · "Post paid calling service"
- 6-2.5-12-11 · "Prepaid calling service"
- 6-2.5-12-11.5 · "Prepaid wireless calling service"
- 6-2.5-12-12 · "Private communication service"
- 6-2.5-12-13 · "Service address"
- 6-2.5-12-14 · Sourcing of telecommunications service sold call by call
- 6-2.5-12-15 · Sourcing of telecommunications service sold on other…