Sec. 18. (a) The department may determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for
mobile telecommunications service are remitted does not meet the definition of “place of primary use” in this chapter and give binding notice to the
home service provider to change the
place of primary use on a prospective basis from the date of notice of determination. Before the department gives a notice of determination, the
customer must be given an opportunity to demonstrate in accordance with department rules and administrative procedures that the address is the customer’s place of primary use.
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Terms Used In Indiana Code 6-8.1-15-18
- 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
As added by P.L.104-2002, SEC.2.
