{"data":{"id":"us-in/ic-6-8.1-15-10","jurisdiction":"us-in","citation":"IC 6-8.1-15-10","heading":"\"Reseller\" defined","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 15. Taxing Situs of Mobile Telecommunications Service"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-15-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9f5d5f3ef7fa049fa94d0a7d99ad22f532ba9b8343e9946b0fd3114d9df30070","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-15-9","next":"us-in/ic-6-8.1-15-11"},"notice":"GroundRules: Original legal text. Not legal advice."}