Indiana § 6-8.1-15-12 Legislative findings of fact

Indiana Statutes

§ 6-8.1-15-12 — Legislative findings of fact

Indiana § 6-8.1-15-12

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 15Taxing Situs of Mobile Telecommunications Service

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Bluebook

Ind. Code § 6-8.1-15-12 (2026).

Text

The general assembly finds that:

(1)the United States Congress has enacted the Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications service;

(2)the federal Mobile Telecommunications Sourcing Act provides that taxes on mobile telecommunications service shall be paid to the jurisdiction where the customer's primary use of the service occurs, irrespective of where the mobile telecommunications service originates, terminates, or passes through; and

(3)it is desirable to implement the federal Mobile Telecommunications Sourcing Act in Indiana.

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The general assembly finds that:
(1) the United States Congress has enacted the Mobile
Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) for the
purpose of establishing uniform nationwide sourcing rules for
state and local taxation of mobile telecommunications service;
(2) the federal Mobile Telecommunications Sourcing Act
provides that taxes on mobile telecommunications service shall be
paid to the jurisdiction where the customer's primary use of the
service occurs, irrespective of where the mobile
telecommunications service originates, terminates, or passes
through; and
(3) it is desirable to implement the federal Mobile
Telecommunications Sourcing Act in Indiana.