{"data":{"id":"us-in/ic-6-2.5-12-11.5","jurisdiction":"us-in","citation":"IC 6-2.5-12-11.5","heading":"\"Prepaid wireless calling service\"","body":"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:\n(1) must be paid for in advance; and\n(2) are sold in predetermined units or dollars, the balance of which declines with use in a known amount.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 12. Taxing Situs of Nonmobile Telecommunications Service"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-12-11.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dc16387f92f5b89475415971b3837bd3df762966b5c384ec28840150ac574dbe","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-12-11","next":"us-in/ic-6-2.5-12-12"},"notice":"GroundRules: Original legal text. Not legal advice."}