Indiana Code - Taxation - Title 6, Section 6-2.5-12-13

"Service address"

Sec. 13. As used in this chapter, "service address" means the
following:
(1) The location of the telecommunications equipment to which
a customer's call is charged and from which the call originates
or terminates, regardless of where the call is billed or paid.
(2) If the location described in subdivision (1) is not known, the
origination point of the signal of the telecommunications
services first identified by either the seller's telecommunications
system or in information received by the seller from its service
provider, where the system used to transport such signals is not
that of the seller.
(3) If neither of the locations described in subdivision (1) or (2)
is known, the location of the customer's place of primary use.
As added by P.L.257-2003, SEC.31.

Last modified: May 28, 2006