Indiana Code § 6-2.5-1-22.4

"Prepaid wireless calling service"
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Sec. 22.4. "Prepaid wireless calling service" means a telecommunications service that: (1) provides the right to use mobile wireless service as well as other nontelecommunications services, including: (A) the download of digital products delivered electronically; and (B) content and ancillary services; (2) must be paid for in advance; and (3) is sold in predetermined units or dollars of which the number declines with use in a known amount.

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