{"data":{"id":"us-in/ic-6-8.1-15-8","jurisdiction":"us-in","citation":"IC 6-8.1-15-8","heading":"\"Place of primary use\" defined","body":"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:\n(1) the residential street address or the primary business street address of the customer; and\n(2) within the licensed service area of the home service provider.","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#6-8.1-15-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e675c41743a1bf3399cbe0ebe95d8d0864b293198ef75f1b779f38f69bb03e43","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-15-7","next":"us-in/ic-6-8.1-15-9"},"notice":"GroundRules: Original legal text. Not legal advice."}