Indiana Code - Taxation - Title 6, Section 6-2.5-12-9

"Place of primary use"

Sec. 9. As used in this chapter, "place of primary use" means the
street address representative of where the customer's use of the
telecommunications service primarily occurs, which must be the
residential street address or the primary business street address of the
customer. In the case of mobile telecommunications services, "place
of primary use" must be within the licensed service area of the home
service provider.

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

Last modified: May 28, 2006