Indiana Code - Taxation - Title 6, Section 6-8.1-15-9

"Prepaid telephone calling service" defined

Sec. 9. As used in this chapter, "prepaid telephone calling service"
means the right to purchase exclusively telecommunications service
that must be paid for in advance that enables the origination of calls
using an access number or authorization code, or both, whether
manually or electronically dialed, if the remaining amount of units
of service that has been prepaid is known by the provider of the
prepaid service on a continuous basis.

As added by P.L.104-2002, SEC.2.

Last modified: May 28, 2006