Indiana Code — Title 6 (Taxation)
IC 6-8.1-15-8
"Place of primary use" defined
Official textiga.in.govlast amended
Sec. 8. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be:
# (1)
the residential street address or the primary business street address of the customer;
and
# (2)
within the licensed service area of the home service provider.
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)
- 6-8.1-12-4 · Repealed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
- 6-8.1-15-15 · Electronic data base
- 6-8.1-15-16 · Use of enhanced ZIP codes
- 6-8.1-15-17 · Reliance on address supplied by customer
- 6-8.1-15-18 · Correction of erroneous data by department
- 6-8.1-15-19 · Identification of nontaxable services
- 6-8.1-15-20 · Application of chapter if federal law invalidated