Commonwealth means the Commonwealth of Australia and includes the Government for the time being thereof;
County of residence means the county in this state in which, at the time a person applies for or receives services, the person is living and has established an ongoing presence with the declared, good faith intention of living in the county for a permanent or indefinite period of time. The county of residence of a person who is a homeless person is the county where the homeless person usually sleeps. A person maintains residency in the county in which the person last resided while the person is present in another county receiving services in a hospital, a correctional facility, a halfway house for community-based corrections or substance-related treatment, a nursing facility, an intermediate care facility for persons with an intellectual disability, or a residential care facility, or for the purpose of attending a college or university. (IC 331.394(1)a)
AT&T WISCONSIN means the AT&T owned ILEC doing business in Wisconsin.
City means the City of Tulsa, Oklahoma.
AT&T ILLINOIS means the AT&T owned ILEC doing business in Illinois.
Regular place of business means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.