Indiana Code - Taxation - Title 6, Section 6-8.1-15-10

"Reseller" defined

Sec. 10. As used in this chapter, "reseller" means a provider who
purchases telecommunications service from another
telecommunications service provider and then resells, uses as a
component part of, or integrates the purchased service into a mobile
telecommunications service. The term does not include a serving
carrier with which a home service provider arranges for the service

to its customers outside the home service provider's licensed service
area.

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

Last modified: May 28, 2006