"Prepaid wireless calling service"

Ind. Code § 6-2.5-12-11.5, under Chapter 12. Taxing Situs of Nonmobile Telecommunications Service.

Ind. Code § 6-2.5-12-11.5

Sec. 11.5. 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. As added by P.L.145-2007, SEC.13.

IC 6-2.5-12-12 "Private communication service" Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. As added by P.L.257-2003, SEC.31.