Indiana Code 6-8.1-15-14. Sourcing of telecommunications service
(b) All charges for mobile telecommunications service that are considered to be provided by the customer’s home service provider under this chapter are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer’s place of primary use, regardless of where the mobile telecommunication service originates, terminates, or passes through.
Terms Used In Indiana Code 6-8.1-15-14
- charges for mobile telecommunications service: means any charge for or associated with the provision of commercial mobile radio service, as defined in Section 20. See Indiana Code 6-8.1-15-1
- customer: means :
Indiana Code 6-8.1-15-2
- home service provider: means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. See Indiana Code 6-8.1-15-5
- 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
- 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:
Indiana Code 6-8.1-15-8
(1) authorize a taxing jurisdiction to impose a tax, charge, or fee that the jurisdiction is not otherwise authorized to impose; or
(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided by this chapter.
As added by P.L.104-2002, SEC.2.