Indiana Statutes

§ 6-2.5-12-11.5 — "Prepaid wireless calling service"

Indiana § 6-2.5-12-11.5
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 12Taxing Situs of Nonmobile Telecommunications

This text of Indiana § 6-2.5-12-11.5 ("Prepaid wireless calling service") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-2.5-12-11.5 (2026).

Text

5. As used in this chapter, "prepaid wireless calling service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which:

(1)must be paid for in advance; and
(2)are sold in predetermined units or dollars, the balance of which declines with use in a known amount.

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Legislative History

As added by P.L.145-2007, SEC.13.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-2.5-12-11.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-12-11.5.