Indiana Code - Taxation - Title 6, Section 6-2.5-12-11

"Prepaid calling service"

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.

Last modified: May 28, 2006