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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 15. Taxing Situs of Mobile Telecommunications Service
6-8.1-15-5. "Home service provider" defined
Universal Citation: IN Code § 6-8.1-15-5 (2018)
IC 6-8.1-15-5 "Home service provider" defined
Sec. 5. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.
As added by P.L.104-2002, SEC.2.
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