Indiana § 6-2.5-12-10 "Post paid calling service"

Indiana Statutes

§ 6-2.5-12-10 — "Post paid calling service"

Indiana·Art. 2.5 STATE GROSS RETAIL AND USE TAXES·Ch. 12 Taxing Situs of Nonmobile Telecommunications

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.

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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.

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