Indiana Code - Taxation - Title 6, Section 6-8.1-15-2

"Customer" defined

Sec. 2. (a) As used in this chapter, except as provided in
subsection (b), "customer" means:
(1) the person or entity that contracts with the home service
provider for mobile telecommunications service; or
(2) if the end user of mobile telecommunications service is not
the contracting party, the end user of the mobile
telecommunications service, but this subdivision applies only
for the purpose of determining the place of primary use.
(b) The term "customer" does not include:
(1) a reseller of mobile telecommunications service; or
(2) a serving carrier under an arrangement to serve the customer
outside the home service provider's licensed service area.

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

Last modified: May 28, 2006