Section 11-108 - Prepaid telephone service.
§ 11-108. Prepaid telephone service.
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, the buyer's billing address or the location associated with the buyer's mobile telephone number is in the State.
[1999, ch. 688.]