§ 11-108. Prepaid telephone service

Latest version.

   The sale or recharge of a prepaid telephone calling arrangement is taxable in the State if:

   (1) the sale or recharge takes place at the vendor's place of business located in the State;

   (2) the buyer's shipping address is in the State; or

   (3) there is no item shipped, but the buyer's billing address or the location associated with the buyer's mobile telephone number is in the State.

HISTORY: 1999, ch. 688; 2011, ch. 65.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');