Indiana Code - Taxation - Title 6, Section 6-8.1-15-1

"Charges for mobile telecommunications service" defined

Sec. 1. As used in this chapter, "charges for mobile
telecommunications service" means any charge for or associated with
the provision of commercial mobile radio service, as defined in
Section 20.3 of Title 47 of the Code of Federal Regulations as in
effect on June 1, 1999, or any charge for or associated with a service
provided as an adjunct to a commercial mobile radio service, that is
billed to the customer by or for the customer's home service provider
regardless of whether individual transmissions originate or terminate
within the licensed service area of the home service provider.

As added by P.L.104-2002, SEC.2.

Last modified: May 28, 2006