IC 6-8.1-15-8: "Place of primary use" 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. 8. 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.
Collected 2026-09-09T01:51:39Z. Source file · JSON