Indiana Code - Taxation - Title 6, Section 6-8.1-15-8

"Place of primary use" defined

Sec. 8. As used in this chapter, "place of primary use" means the
street address representative of where the customer's use of the
mobile telecommunications service primarily occurs, which must be:
(1) the residential street address or the primary business street
address of the customer; and
(2) within the licensed service area of the home service
provider.

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

Last modified: May 28, 2006