26-53-140. Tax levied on sales of prepaid telephone calling cards.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-53-140. Tax levied on sales of prepaid telephone calling cards.

26-53-140. Tax levied on sales of prepaid telephone calling cards. Purchases of prepaid telephone calling cards or prepaid authorization numbers and the recharge of prepaid telephone calling cards or prepaid authorization numbers as set out in § 26-52-314 shall be subject to this subchapter and any act supplemental to this subchapter.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-53-140

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.

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Arkansas Code — all titles (historical 2020) · legal_authorities

26-52-314. Prepaid calling service and prepaid wireless calling service — Definitions.

26-52-314. Prepaid calling service and prepaid wireless calling service — Definitions. (a) Sales of a prepaid calling service or a prepaid wireless calling service and the recharge of a prepaid calling service or a prepaid wireless calling service shall be subject to the Arkansas gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq. (b) As used in this subchapter: (1) “Prepaid calling service” means the right to exclusively access a telecommunication service, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed and that is sold in predetermined units or dollars of which the number declines with use in a known amount; (2) “Prepaid telephone calling card” or “prepaid authorization number” means the exclusive purchase of telephone or telecommunications services, paid for in advance, which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed; (3) “Prepaid wireless calling service” means a telecommunication service that provides the right to utilize a mobile wireless service as well as other nontelecommunications services, including the download of a digital product delivered electronically and content and ancillary services, which must be paid for in advance and sold in predetermined units or dollars of which the number declines with use in a known amount; and (4) “Recharge” means the purchase of additional telephone or telecommunication services for a previously purchased prepaid calling service or prepaid wireless calling service. (c)(1) A sale of a prepaid calling service or a prepaid wireles

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-314

Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-52-314. This identifies an authority to review, not proof of applicability.