Terms Used In Indiana Code > Title 6 > Article 8.1 > Chapter 15 - Taxing Situs of Mobile Telecommunications Service

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• customer: means :

  Indiana Code 6-8.1-15-2

• designated data base provider: means a corporation, an association, or other entity representing the state and political subdivisions of the state that is responsible for providing an electronic data base under section 15 of this chapter and approved by the department. See Indiana Code 6-8.1-15-3
• enhanced ZIP code: means a United States postal ZIP code of nine (9) or more digits. See Indiana Code 6-8.1-15-4
• 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
• in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
• Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
• 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.
• licensed service area: means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer. See Indiana Code 6-8.1-15-6
• 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

• prepaid telephone calling service: means the right to purchase exclusively telecommunications service that must be paid for in advance that enables the origination of calls using an access number or authorization code, or both, whether manually or electronically dialed, if the remaining amount of units of service that has been prepaid is known by the provider of the prepaid service on a continuous basis. See Indiana Code 6-8.1-15-9
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• reseller: means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased service into a mobile telecommunications service. See Indiana Code 6-8.1-15-10
• serving carrier: means a facilities based carrier providing mobile telecommunications service to a customer outside a home service provider's or reseller's licensed service area. See Indiana Code 6-8.1-15-11
• 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