006.05.212-GR-7.2. PREPAID CALLING SERVICE AND PREPAID WIRELESS CALLING SERVICE:
AR ADC 006.05.212-GR-7.2Arkansas Administrative Code
Ark. Admin. Code 006.05.212-GR-7.2
006.05.212-GR-7.2. PREPAID CALLING SERVICE AND PREPAID WIRELESS CALLING SERVICE:
1. “Prepaid calling service” means the right to access exclusively a telecommunications service, 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.
3. “Prepaid wireless calling service” means a telecommunications service that provides the right to utilize a mobile wireless service as well as other non-telecommunications services, including the download of a digital product delivered electronically, content, and ancillary services, which must be paid for in advance and that is sold in predetermined units of dollars of which the number declines with use in a known amount.
d. The address from which the tangible personal property was shipped or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the product sold. In the case of a sale of prepaid wireless calling service, the location associated with the mobile telephone number may be used.
Credits
AUTHORITY: Ark. Code Ann. §§ 26-52-314; 26-52-315(d)(3)
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-GR-7.2, AR ADC 006.05.212-GR-7.2
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