"Place of primary use" defined

Ind. Code § 6-8.1-15-8, under Chapter 15. Taxing Situs of Mobile Telecommunications Service.

Ind. Code § 6-8.1-15-8

Sec. 8. As used in this chapter, "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: (1) the residential street address or the primary business street address of the customer; and (2) within the licensed service area of the home service provider. As added by P.L.104-2002, SEC.2.