Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999. As added by P.L.257-2003, SEC.31.
"Mobile telecommunications service"
Ind. Code § 6-2.5-12-8, under Chapter 12. Taxing Situs of Nonmobile Telecommunications Service.
Ind. Code § 6-2.5-12-8