Indiana Statutes
§ 6-8.1-15-8 — "Place of primary use" defined
Indiana § 6-8.1-15-8
JurisdictionIndiana
Art. 8.1DEPARTMENT OF STATE REVENUE; TAX
Ch. 15Taxing Situs of Mobile Telecommunications Service
This text of Indiana § 6-8.1-15-8 ("Place of primary use" defined) 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 § 6-8.1-15-8 (2026).
Text
As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be:
(1)the residential street address or the primary business street
address of the customer; and
(2)within the licensed service area of the home service provider.
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Legislative History
As added by P.L.104-2002, SEC.2.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8.1-15-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-15-8.