Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 11-108 - Prepaid telephone serviceThe 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, but the buyer's billing address or the location associated with the buyer's mobile telephone number is in the State.