IC 6-8.1-15-10: "Reseller" defined
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
- Chapter 15. Taxing Situs of Mobile Telecommunications Service
Sec. 10. As used in this chapter, "reseller" means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased service into a mobile telecommunications service. The term does not include a serving carrier with which a home service provider arranges for the service to its customers outside the home service provider's licensed service area.
Collected 2026-09-09T01:51:39Z. Source file · JSON