Indiana Code 6-8.1-15-12. Legislative findings of fact
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Sec. 12. The general assembly finds that:
(2) the federal Mobile Telecommunications Sourcing Act provides that taxes on mobile telecommunications service shall be paid to the jurisdiction where the customer‘s primary use of the service occurs, irrespective of where the mobile telecommunications service originates, terminates, or passes through; and
(1) the United States Congress has enacted the Mobile Telecommunications Sourcing Act (4 U.S.C. § 116 et seq.) for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications service;
Terms Used In Indiana Code 6-8.1-15-12
- customer: means :
Indiana Code 6-8.1-15-2
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- mobile telecommunications service: means commercial mobile radio service, as defined in Section 20. See Indiana Code 6-8.1-15-7
- United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
(3) it is desirable to implement the federal Mobile Telecommunications Sourcing Act in Indiana.
As added by P.L.104-2002, SEC.2.