§ 6-2.5-12-1 “Air to ground radiotelephone service”
§ 6-2.5-12-2 “Call by call basis”
§ 6-2.5-12-3 “Communications channel”
§ 6-2.5-12-4 “Customer”
§ 6-2.5-12-5 “Customer channel termination point”
§ 6-2.5-12-6 “End user”
§ 6-2.5-12-7 “Home service provider”
§ 6-2.5-12-8 “Mobile telecommunications service”
§ 6-2.5-12-9 “Place of primary use”
§ 6-2.5-12-10 “Post paid calling service”
§ 6-2.5-12-11 “Prepaid calling service”
§ 6-2.5-12-11.5 “Prepaid wireless calling service”
§ 6-2.5-12-12 “Private communication service”
§ 6-2.5-12-13 “Service address”
§ 6-2.5-12-14 Sourcing of telecommunications service sold call by call
§ 6-2.5-12-15 Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services
§ 6-2.5-12-16 Sourcing of particular types of telecommunications services
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code > Title 6 > Article 2.5 > Chapter 12 - Taxing Situs of Nonmobile Telecommunications Service

  • air to ground radiotelephone service: means a radiotelephone service, as that term is defined in Indiana Code 6-2.5-12-1
  • call by call basis: means any method of charging for telecommunications services by which the price is measured by individual calls. See Indiana Code 6-2.5-12-2
  • communications channel: means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. See Indiana Code 6-2.5-12-3
  • customer: means the person or entity that contracts with the seller of telecommunications services. See Indiana Code 6-2.5-12-4
  • customer channel termination point: means the location where the customer either inputs or receives the communications. See Indiana Code 6-2.5-12-5
  • Donee: The recipient of a gift.
  • end user: means the person who uses the telecommunications service. See Indiana Code 6-2.5-12-6
  • home service provider: means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. See Indiana Code 6-2.5-12-7
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • mobile telecommunications service: means commercial mobile radio service, as defined in Indiana Code 6-2.5-12-8
  • place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Indiana Code 6-2.5-12-9
  • post paid calling service: means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. See Indiana Code 6-2.5-12-10
  • prepaid calling service: means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Indiana Code 6-2.5-12-11
  • prepaid wireless calling service: means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which:

    Indiana Code 6-2.5-12-11.5

  • service address: means the following:

    Indiana Code 6-2.5-12-13