Indiana Code - Taxation - Title 6, Section 6-2.5-12-1

"Air to ground radio telephone service"

Sec. 1. As used in this chapter, "air to ground radiotelephone
service" means a radio 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.
As added by P.L.257-2003, SEC.31.

Last modified: May 28, 2006