{"data":{"id":"us-in/ic-6-2.5-12-1","jurisdiction":"us-in","citation":"IC 6-2.5-12-1","heading":"\"Air to ground radiotelephone service\"","body":"Sec. 1. As used in this chapter, \"air to ground radiotelephone service\" means a radiotelephone service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 12. Taxing Situs of Nonmobile Telecommunications Service"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-12-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"40a7afb2458ff08d16948b5618f92ab0ee450f5fcaf6148bc9a7ed4b5f272d03","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-11-12","next":"us-in/ic-6-2.5-12-2"},"notice":"GroundRules: Original legal text. Not legal advice."}