Indiana § 6-2.5-12-9 "Place of primary use"

Indiana Statutes

§ 6-2.5-12-9 — "Place of primary use"

Indiana § 6-2.5-12-9

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 12Taxing Situs of Nonmobile Telecommunications

This text of Indiana § 6-2.5-12-9 ("Place of primary use") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-12-9 (2026).

Text

As used in this chapter, "place of primary use"
means the street address representative of where the customer's use of
the telecommunications service primarily occurs, which must be the
residential street address or the primary business street address of the
customer. In the case of mobile telecommunications services, "place of
primary use" must be within the licensed service area of the home
service provider.

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As used in this chapter, "place of primary use"
means the street address representative of where the customer's use of
the telecommunications service primarily occurs, which must be the
residential street address or the primary business street address of the
customer. In the case of mobile telecommunications services, "place of
primary use" must be within the licensed service area of the home
service provider.