IC 6-2.5-12-11.5: "Prepaid wireless calling service"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 12. Taxing Situs of Nonmobile Telecommunications Service
Sec. 11.5. As used in this chapter, "prepaid wireless calling service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which:
(1) must be paid for in advance; and
(2) are sold in predetermined units or dollars, the balance of which declines with use in a known amount.
Collected 2026-09-09T01:51:39Z. Source file · JSON