Sec. 4. As used in this chapter, "enhanced ZIP code" means a United States postal ZIP code of nine (9) or more digits. As added by P.L.104-2002, SEC.2.
"Enhanced ZIP code" defined
Ind. Code § 6-8.1-15-4, under Taxing Situs of Mobile Telecommunications Service.
Ind. Code § 6-8.1-15-4