Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-117
Universal Citation: MS Code of Rules 35-4-06-02-117
Current through September 24, 2024
Prepaid calling service means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code and that is sold in predetermined units or dollars which the number declines with use in a known amount.
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