Collections
Indiana Code
Title 6
8.1
Chapter 15
IC 6-8.1-15
Taxing Situs of Mobile Telecommunications Service
Learn More
Log In
Sign Up
1
"Charges for mobile telecommunications service" defined
2
"Customer" defined
3
"Designated data base provider" defined
4
"Enhanced ZIP code" defined
5
"Home service provider" defined
6
"Licensed service area" defined
7
"Mobile telecommunications service" defined
8
"Place of primary use" defined
9
"Prepaid telephone calling service" defined
10
"Reseller" defined
11
"Serving carrier" defined
12
Legislative findings of fact
13
Application of chapter
14
Sourcing of telecommunications service
15
Electronic data base
16
Use of enhanced ZIP codes
17
Reliance on address supplied by customer
18
Correction of erroneous data by department
19
Identification of nontaxable services
20
Application of chapter if federal law invalidated
21
Customer remedies