Indiana Statutes
§ 6-2.5-12-11 — "Prepaid calling service"
Indiana·Art. 2.5 STATE GROSS RETAIL AND USE TAXES·Ch. 12 Taxing Situs of Nonmobile Telecommunications
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.
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Legislative History
As added by P.L.257-2003, SEC.31.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"