Legislative findings of fact
Sec. 12. The general assembly finds that:
(1) the United States Congress has enacted the Mobile
Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) for the
purpose of establishing uniform nationwide sourcing rules for
state and local taxation of mobile telecommunications service;
(2) the federal Mobile Telecommunications Sourcing Act
provides that taxes on mobile telecommunications service shall
be paid to the jurisdiction where the customer's primary use of
the service occurs, irrespective of where the mobile
telecommunications service originates, terminates, or passes
through; and
(3) it is desirable to implement the federal Mobile
Telecommunications Sourcing Act in Indiana.
As added by P.L.104-2002, SEC.2.
Last modified: May 28, 2006