IC 6-2.5-1-22.4: "Prepaid wireless calling service"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 1. Definitions
Sec. 22.4. "Prepaid wireless calling service" means a telecommunications service that:
(1) provides the right to use mobile wireless service as well as other nontelecommunications services, including:
(A) the download of digital products delivered electronically; and
(B) content and ancillary services;
(2) must be paid for in advance; and
(3) is sold in predetermined units or dollars of which the number declines with use in a known amount.
Collected 2026-09-09T01:51:39Z. Source file · JSON