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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
6-8.1-15-8. "Place of primary use" defined
Universal Citation: IN Code § 6-8.1-15-8 (2018)
IC 6-8.1-15-8 "Place of primary use" defined
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.
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