§ 39-21-2-3

For purposes of this chapter, the following terms shall have the following meanings: (1) 'Consumer' means a person who purchases prepaid wireless telecommunications service in a retail transaction. (2) 'Division' means the division of taxation. (3) 'Prepaid wireless charge' means the charge that is required to be collected by a seller from a consumer in the amount established under § 39-21.2-4. (4) 'Prepaid wireless telecommunications service' means a wireless telecommunications service that allows a caller to dial 911 to access the 911 system, which service must be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount. (5) 'Provider' means a person who or that provides prepaid wireless telecommunications service pursuant to a license issued by the Federal Communications Commission. (6) 'Retail transaction' means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. (7) 'Seller' means a person who or that sells prepaid wireless telecommunications service to another person.

epaid wireless telecommunications service from a seller for any purpose other than resale. (7) 'Seller' means a person who or that sells prepaid wireless telecommunications service to another person. (8) 'Wireless telecommunications service' means commercial mobile radio service as defined by 47 C.F.R. § 20.3, as amended. History of Section.P.L. 2010, ch. 23, art. 9, § 12; P.L. 2018, ch. 47, art. 7, § 10; P.L. 2020, ch. 79, art. 1, § 14.