Indiana § 6-2.5-12-4 "Customer"

Indiana Statutes

§ 6-2.5-12-4 — "Customer"

Indiana § 6-2.5-12-4

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 12Taxing Situs of Nonmobile Telecommunications

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Bluebook

Ind. Code § 6-2.5-12-4 (2026).

Text

As used in this chapter, "customer" means the
person or entity that contracts with the seller of telecommunications
services. If the end user of telecommunications services is not the
contracting party, the end user of the telecommunications service is the
customer of the telecommunication service, but this sentence only
applies for the purpose of sourcing sales of telecommunications
services under this chapter. The term does not include a reseller of
telecommunications service or for mobile telecommunications service
of a serving carrier under an agreement to serve the customer outside
the home service provider's licensed service area.

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As used in this chapter, "customer" means the
person or entity that contracts with the seller of telecommunications
services. If the end user of telecommunications services is not the
contracting party, the end user of the telecommunications service is the
customer of the telecommunication service, but this sentence only
applies for the purpose of sourcing sales of telecommunications
services under this chapter. The term does not include a reseller of
telecommunications service or for mobile telecommunications service
of a serving carrier under an agreement to serve the customer outside
the home service provider's licensed service area.