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Indiana Code — Title 6 (Taxation)

IC 6-2.5-12-10

"Post paid calling service"

Official textiga.in.govlast amended

Sec. 10. As used in this chapter, "post paid calling service" means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. A post paid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service.
As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007, SEC.12.

Amendment history

As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007, SEC.12.

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Nearby sections (25 sections)
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  2. 6-2.5-11-11 · Relief from penalties, tax, and interest in certain…
  3. 6-2.5-11-12 · Review of software; limited relief from liability
  4. 6-2.5-12-1 · "Air to ground radiotelephone service"
  5. 6-2.5-12-2 · "Call by call basis"
  6. 6-2.5-12-3 · "Communications channel"
  7. 6-2.5-12-4 · "Customer"
  8. 6-2.5-12-5 · "Customer channel termination point"
  9. 6-2.5-12-6 · "End user"
  10. 6-2.5-12-7 · "Home service provider"
  11. 6-2.5-12-8 · "Mobile telecommunications service"
  12. 6-2.5-12-9 · "Place of primary use"
  13. 6-2.5-12-10 · "Post paid calling service"
  14. 6-2.5-12-11 · "Prepaid calling service"
  15. 6-2.5-12-11.5 · "Prepaid wireless calling service"
  16. 6-2.5-12-12 · "Private communication service"
  17. 6-2.5-12-13 · "Service address"
  18. 6-2.5-12-14 · Sourcing of telecommunications service sold call by call
  19. 6-2.5-12-15 · Sourcing of telecommunications service sold on other…
  20. 6-2.5-12-16 · Sourcing of particular types of telecommunications…
  21. 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
  22. 6-2.5-13-2 · Repealed
  23. 6-2.5-13-3 · Sourcing of purchases of direct mail
  24. 6-2.5-14-1 · Establishment of amnesty program
  25. 6-2.5-14-2 · Deadline for action by taxpayer
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