§ 11-108

The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:

# (1)

the sale or recharge takes place at the vendor’s place of business located in the State;

the buyer’s shipping address is in the State; or

there is no item shipped, but the buyer’s billing address or the location associated with the buyer’s mobile telephone number is in the State.

In this article (40 sections)