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Indiana · Snapshot 2026

IC 6-2.5-12-11.5: "Prepaid wireless 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. 11.5. 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

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