Indiana Code - Taxation - Title 6, Section 6-2.5-12-4

"Customer"

Sec. 4. As used in this chapter, "customer" means the person or
entity that contracts with the seller of telecommunications services.
If the end user of telecommunications services is not the contracting
party, the end user of the telecommunications service is the customer
of the telecommunication service, but this sentence only applies for
the purpose of sourcing sales of telecommunications services under
this chapter. The term does not include a reseller of
telecommunications service or for mobile telecommunications
service of a serving carrier under an agreement to serve the customer
outside the home service provider's licensed service area.

As added by P.L.257-2003, SEC.31.

Last modified: May 28, 2006