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Indiana · Snapshot 2026

IC 6-2.5-12-11: "Prepaid calling service"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. Chapter 12. Taxing Situs of Nonmobile Telecommunications Service

Sec. 11. As used in this chapter, "prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that 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

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