Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications. As added by P.L.257-2003, SEC.31.
"Customer channel termination point"
Ind. Code § 6-2.5-12-5, under Taxing Situs of Nonmobile Telecommunications Service.
Ind. Code § 6-2.5-12-5