Indiana Code — Title 6 (Taxation)
IC 6-2.5-12-9
"Place of primary use"
Official textiga.in.govlast amended
Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider.
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)
- 6-2.5-11-9 · 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…
- 6-2.5-12-16 · Sourcing of particular types of telecommunications…
- 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
- 6-2.5-13-2 · Repealed
- 6-2.5-13-3 · Sourcing of purchases of direct mail
- 6-2.5-14-1 · Establishment of amnesty program