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§ 6-8-1-15-1 — Indiana Law | CourtGPT
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  5. Article 8.1 - Department of State Revenue; Tax Administration/
  6. Chapter 15 - Taxing Situs of Mobile Telecommunications Service6-8.1-15-1. "Charges for Mobile Telecommunications Service" Defined/
  7. § 6-8-1-15-1
Indiana Legal Code

§ 6-8-1-15-1

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3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or any charge for or associated with a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customer's home service provider regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.As added by P.L.104-2002, SEC.2.