Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 06 - Utilities
Chapter 02 - Telecommunications
Section 35-4-06-02-118
Universal Citation: MS Code of Rules 35-4-06-02-118
Current through September 24, 2024
Prepaid wireless calling service means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services such as the download of digital products which must be paid for in advance that is sold in predetermined units or dollars of which the number declines with use in a known amount.
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