Taxing Situs of Mobile Telecommunications Service

  1. Law
  2. Indiana Code
  3. Taxation
  4. Department of State Revenue; Tax Administration
  5. Taxing Situs of Mobile Telecommunications Service

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Section
6-8.1-15-1

"Charges for Mobile Telecommunications Service" Defined

Section
6-8.1-15-2

"Customer" Defined

Section
6-8.1-15-3

"Designated Data Base Provider" Defined

Section
6-8.1-15-4

"Enhanced Zip Code" Defined

Section
6-8.1-15-5

"Home Service Provider" Defined

Section
6-8.1-15-6

"Licensed Service Area" Defined

Section
6-8.1-15-7

"Mobile Telecommunications Service" Defined

Section
6-8.1-15-8

"Place of Primary Use" Defined

Section
6-8.1-15-9

"Prepaid Telephone Calling Service" Defined

Section
6-8.1-15-10

"Reseller" Defined

Section
6-8.1-15-11

"Serving Carrier" Defined

Section
6-8.1-15-12

Legislative Findings of Fact

Section
6-8.1-15-13

Application of Chapter

Section
6-8.1-15-14

Sourcing of Telecommunications Service

Section
6-8.1-15-15

Electronic Data Base

Section
6-8.1-15-16

Use of Enhanced Zip Codes

Section
6-8.1-15-17

Reliance on Address Supplied by Customer

Section
6-8.1-15-18

Correction of Erroneous Data by Department

Section
6-8.1-15-19

Identification of Nontaxable Services

Section
6-8.1-15-20

Application of Chapter if Federal Law Invalidated

Section
6-8.1-15-21

Customer Remedies