Indiana § 6-8.1-15-2 "Customer" defined

Indiana Statutes

§ 6-8.1-15-2 — "Customer" defined

Indiana § 6-8.1-15-2

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 15Taxing Situs of Mobile Telecommunications Service

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Bluebook

Ind. Code § 6-8.1-15-2 (2026).

Text

(a)As used in this chapter, except as provided in subsection (b), "customer" means:

(1)the person or entity that contracts with the home service provider for mobile telecommunications service; or

(2)if the end user of mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service, but this subdivision applies only for the purpose of determining the place of primary use.

(b)The term "customer" does not include:

(1)a reseller of mobile telecommunications service; or

(2)a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area.

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(a) As used in this chapter, except as provided
in subsection (b), "customer" means:
(1) the person or entity that contracts with the home service
provider for mobile telecommunications service; or
(2) if the end user of mobile telecommunications service is not the
contracting party, the end user of the mobile telecommunications
service, but this subdivision applies only for the purpose of
determining the place of primary use.
(b) The term "customer" does not include:
(1) a reseller of mobile telecommunications service; or
(2) a serving carrier under an arrangement to serve the customer
outside the home service provider's licensed service area.