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Prepaid wireless calling services provide the right to use a mobile device for phone calls, text messages, web browsing services, and accessing and downloading content. The services are paid for in advance for predetermined units or dollars that decline with usage.
Prepaid wireless calling services are subject to sales tax when purchased. Sellers source sales tax to the location where the purchaser took ownership of the prepaid wireless service card.
Please note: this sourcing information does not apply to 911 taxes.
For sales of: |
The sales tax is sourced to: |
|---|---|
| Prepaid wireless calling services purchased at the seller's place of business. | The business location of the seller. |
| Prepaid wireless calling services received by the purchaser at a known location other than the seller’s place of business. | The location where receipt by the purchaser occurred. |
| Prepaid wireless calling services that are not purchased at the seller’s place of business, and the location of receipt by the purchaser is unknown. | The sale is sourced to the purchaser's address. When the seller does not maintain an address for the purchaser in its business records, the sale is sourced to the purchaser’s billing address obtained at the time of sale. |
| Prepaid wireless calling services when the seller does not have sufficient information to apply the above sourcing instructions. | The sale is sourced to the physical address from where the prepaid wireless calling service card was shipped, or the location of the associated with the mobile telephone number. |
