Indiana Code — Title 6 (Taxation)
IC 6-2.5-12-11
"Prepaid calling service"
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.257-2003, SEC.31.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-11-11 · Relief from penalties, tax, and interest in certain…
- 6-2.5-11-12 · Review of software; limited relief from liability
- 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"
- 6-2.5-12-4 · "Customer"
- 6-2.5-12-5 · "Customer channel termination point"
- 6-2.5-12-6 · "End user"
- 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
- 6-2.5-12-15 · Sourcing of telecommunications service sold on other…
- 6-2.5-12-16 · Sourcing of particular types of telecommunications…
- 6-2.5-13-1 · Sourcing of retail sales, leases, and rentals
- 6-2.5-13-2 · Repealed
- 6-2.5-13-3 · Sourcing of purchases of direct mail
- 6-2.5-14-1 · Establishment of amnesty program
- 6-2.5-14-2 · Deadline for action by taxpayer
- 6-2.5-14-3 · Taxpayer requirements