Sec. 9. As used in this chapter, "prepaid telephone calling service" means the right to purchase exclusively telecommunications service that must be paid for in advance that enables the origination of calls using an access number or authorization code, or both, whether manually or electronically dialed, if the remaining amount of units of service that has been prepaid is known by the provider of the prepaid service on a continuous basis.
As added by P.L.104-2002, SEC.2.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 15. Taxing Situs of Mobile Telecommunications Service
6-8.1-15-1. "Charges for Mobile Telecommunications Service" Defined
6-8.1-15-2. "Customer" Defined
6-8.1-15-3. "Designated Data Base Provider" Defined
6-8.1-15-4. "Enhanced Zip Code" Defined
6-8.1-15-5. "Home Service Provider" Defined
6-8.1-15-6. "Licensed Service Area" Defined
6-8.1-15-7. "Mobile Telecommunications Service" Defined
6-8.1-15-8. "Place of Primary Use" Defined
6-8.1-15-9. "Prepaid Telephone Calling Service" Defined
6-8.1-15-10. "Reseller" Defined
6-8.1-15-11. "Serving Carrier" Defined
6-8.1-15-12. Legislative Findings of Fact
6-8.1-15-13. Application of Chapter
6-8.1-15-14. Sourcing of Telecommunications Service
6-8.1-15-15. Electronic Data Base
6-8.1-15-16. Use of Enhanced Zip Codes
6-8.1-15-17. Reliance on Address Supplied by Customer
6-8.1-15-18. Correction of Erroneous Data by Department
6-8.1-15-19. Identification of Nontaxable Services
6-8.1-15-20. Application of Chapter if Federal Law Invalidated