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Indiana Code — Title 6 (Taxation)

IC 6-8.1-15-12

Legislative findings of fact

Official textiga.in.govlast amended

Sec. 12. The general assembly finds that:

# (1)

the United States Congress has enacted the Mobile Telecommunications Sourcing
Act (4 U.S.C. 116 et seq.) for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications service;

# (2)

the federal Mobile Telecommunications Sourcing Act provides that taxes on mobile telecommunications service shall be paid to the jurisdiction where the customer's primary use of the service occurs, irrespective of where the mobile telecommunications service originates, terminates, or passes through; and

# (3)

it is desirable to implement the federal Mobile Telecommunications Sourcing Act in Indiana.
As added by P.L.104-2002, SEC.2.

Amendment history

As added by P.L.104-2002, SEC.2.

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Nearby sections (25 sections)
  1. 6-8.1-14-4 · Contents of report
  2. 6-8.1-15-1 · "Charges for mobile telecommunications service" defined
  3. 6-8.1-15-2 · "Customer" defined
  4. 6-8.1-15-3 · "Designated data base provider" defined
  5. 6-8.1-15-4 · "Enhanced ZIP code" defined
  6. 6-8.1-15-5 · "Home service provider" defined
  7. 6-8.1-15-6 · "Licensed service area" defined
  8. 6-8.1-15-7 · "Mobile telecommunications service" defined
  9. 6-8.1-15-8 · "Place of primary use" defined
  10. 6-8.1-15-9 · "Prepaid telephone calling service" defined
  11. 6-8.1-15-10 · "Reseller" defined
  12. 6-8.1-15-11 · "Serving carrier" defined
  13. 6-8.1-15-12 · Legislative findings of fact
  14. 6-8.1-15-13 · Application of chapter
  15. 6-8.1-15-14 · Sourcing of telecommunications service
  16. 6-8.1-15-15 · Electronic data base
  17. 6-8.1-15-16 · Use of enhanced ZIP codes
  18. 6-8.1-15-17 · Reliance on address supplied by customer
  19. 6-8.1-15-18 · Correction of erroneous data by department
  20. 6-8.1-15-19 · Identification of nontaxable services
  21. 6-8.1-15-20 · Application of chapter if federal law invalidated
  22. 6-8.1-15-21 · Customer remedies
  23. 6-8.1-16.3-1 · Definitions
  24. 6-8.1-16.3-2 · Department of state revenue pilot program; establishment;
  25. 6-8.1-16.3-3 · Personnel matters
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