Sec. 14. (a) Notwithstanding any other law,
mobile telecommunications service provided in a taxing
jurisdiction to a
customer, the charges for which are billed by or for the customer’s
home service provider, are considered to be provided by the customer’s home service provider.
Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.
Terms Used In Indiana Code 6-8.1-15-14
- charges for mobile telecommunications service: means any charge for or associated with the provision of commercial mobile radio service, as defined in Indiana Code 6-8.1-15-1
- customer: means :
Indiana Code 6-8.1-15-2
- 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 6-8.1-15-5
- 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 6-8.1-15-7
- 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:
Indiana Code 6-8.1-15-8
(c) This chapter does not:
(1) authorize a taxing jurisdiction to impose a tax, charge, or fee that the jurisdiction is not otherwise authorized to impose; or
(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided by this chapter.
As added by P.L.104-2002, SEC.2.
