Indiana Code 6-8.1-15-13. Application of chapter
(1) the gross retail tax imposed on mobile telecommunications service under IC 6-2.5-4-6;
Terms Used In Indiana Code 6-8.1-15-13
- 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
- prepaid telephone calling service: means the right to purchase exclusively telecommunications service that must be paid for in advance that enables the origination of calls using an access number or authorization code, or both, whether manually or electronically dialed, if the remaining amount of units of service that has been prepaid is known by the provider of the prepaid service on a continuous basis. See Indiana Code 6-8.1-15-9
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(3) any other tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications service, regardless of whether the tax, charge, or fee is imposed on the vendor or customer of the service and regardless of the terminology used to describe the tax, charge, or fee;
on bills for mobile telecommunications service issued to customers after July 31, 2002.
(b) This chapter does not apply to:
(1) any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service;
(2) any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis;
(3) any tax, charge, or fee that:
(A) represents compensation for a mobile telecommunications service provider’s use of public rights-of-way or other public property; and
(B) is not levied by the taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunication service;
(4) any generally applicable business and occupation tax that is imposed by the state, is applied to gross receipts or gross proceeds, is the legal liability of the home service provider, and that statutorily allows the home service provider to elect to use the sourcing method required in this section; or
(5) the determination of the taxing situs of:
(A) prepaid telephone calling service; or
(B) air-ground radiotelephone service as defined in Section 22.99 of Title 47 of the Code of Federal Regulations as in effect June 1, 1999.
As added by P.L.104-2002, SEC.2. Amended by P.L.132-2012, SEC.5.