Indiana Code Title 6. Taxation § 6-8.1-15-10

Sec. 10. As used in this chapter, “reseller” means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased service into a mobile telecommunications service.  The term does not include a serving carrier with which a home service provider arranges for the service to its customers outside the home service provider's licensed service area.