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.
As added by P.L.257-2003, SEC.31.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 12. Taxing Situs of Nonmobile Telecommunications Service
6-2.5-12-1. "Air to Ground Radiotelephone Service"
6-2.5-12-2. "Call by Call Basis"
6-2.5-12-3. "Communications Channel"
6-2.5-12-5. "Customer Channel Termination Point"
6-2.5-12-7. "Home Service Provider"
6-2.5-12-8. "Mobile Telecommunications Service"
6-2.5-12-9. "Place of Primary Use"
6-2.5-12-10. "Post Paid Calling Service"
6-2.5-12-11. "Prepaid Calling Service"
6-2.5-12-11.5. "Prepaid Wireless Calling Service"
6-2.5-12-12. "Private Communication Service"
6-2.5-12-13. "Service Address"
6-2.5-12-14. Sourcing of Telecommunications Service Sold Call by Call
6-2.5-12-16. Sourcing of Particular Types of Telecommunications Services