Indiana Code — Title 6 (Taxation)
IC 6-8.1-15-2
"Customer" defined
Sec. 2. (a) As used in this chapter, except as provided in subsection (b), "customer"
means:
# (1)
the person or entity that contracts with the home service provider for mobile telecommunications service; or
# (2)
if the end user of mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service, but this subdivision applies only for the purpose of determining the place of primary use.
(b) The term "customer" does not include:
(1) a reseller of mobile telecommunications service; or
(2) a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area.
As added by P.L.104-2002, SEC.2.
Amendment history
As added by P.L.104-2002, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-11-1 · Repealed
- 6-8.1-11-2 · Legislative findings
- 6-8.1-11-3 · Taxpayer rights advocate office; duties
- 6-8.1-12-1 · Development and implementation of program
- 6-8.1-12-2 · Purpose
- 6-8.1-12-3 · Mandatory program projects
- 6-8.1-12-4 · Repealed
- 6-8.1-14-1 · Annual public hearing
- 6-8.1-14-2 · Taxpayer input
- 6-8.1-14-3 · Annual report
- 6-8.1-14-4 · Contents of report
- 6-8.1-15-1 · "Charges for mobile telecommunications service" defined
- 6-8.1-15-2 · "Customer" defined
- 6-8.1-15-3 · "Designated data base provider" defined
- 6-8.1-15-4 · "Enhanced ZIP code" defined
- 6-8.1-15-5 · "Home service provider" defined
- 6-8.1-15-6 · "Licensed service area" defined
- 6-8.1-15-7 · "Mobile telecommunications service" defined
- 6-8.1-15-8 · "Place of primary use" defined
- 6-8.1-15-9 · "Prepaid telephone calling service" defined
- 6-8.1-15-10 · "Reseller" defined
- 6-8.1-15-11 · "Serving carrier" defined
- 6-8.1-15-12 · Legislative findings of fact
- 6-8.1-15-13 · Application of chapter
- 6-8.1-15-14 · Sourcing of telecommunications service