Sec. 7. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999. As added by P.L.104-2002, SEC.2.
"Mobile telecommunications service" defined
Ind. Code § 6-8.1-15-7, under Chapter 15. Taxing Situs of Mobile Telecommunications Service.
Ind. Code § 6-8.1-15-7